Supreme Court · 1976 INSC 62 · Decided 19 March 1976
Hukam Chand Mills LTD. Indore v. Commissioner of Income Tax, Bombay
- Court
- Supreme Court of India
- Citation
- 1976 INSC 62 · [1976] 3 S.C.R. 712
- Case number
- CIVIL APPEAL No. 1062/1970
- Decided
- 19 March 1976
- Bench
- HANS RAJ KHANNA, P.K. GOSWAMI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66(1)
Headnote
F 712 HUKAM CHAND MILLS LTD. INDORE v. COMMISSIONER OF INCOME TAX, BOMBAY March 19, 1976 [H. R. KHANNA AND P. K. 9osWAMI, JJ.J I11con1e Tax Act 1922-Sales effected by a•Conzpany in erstwhile stat-;;in British Jndia-Deterntination of the quantunl of profits on the sales effected in British limited company owning textile Mills at Indore and carrying on the business of manufacture and sale of textiles. Dur­ ing the assessment year 1942-43, it effected in British India the following categories of sales viz. (a) sales canvassed by the company's representatives amounting to l{s.
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