Supreme Court · 1965 INSC 257 · Decided 19 November 1965
Indore Malwa United Mills v. Commissioner of Income-Tax, (Central) Bombay
- Court
- Supreme Court of India
- Citation
- 1965 INSC 257 · [1966] 2 S.C.R. 651
- Case number
- CIVIL APPEAL No. 1006/1963
- Decided
- 19 November 1965
- Bench
- A.K. SARKAR, J.R. MUDHOLKAR, R.S. BACHAWAT (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 4(1)(9), 4(1)(a), 4(l)(a)
Headnote
Income-tax Act, 1922, s. 4(1) (9)-Assessee a non-resident-Receiv­ ing cheques by post from Government of India-Post office whether agent of assessee or of Government of India-Income whether taxable in British India. The appellant-company carried on the business of manufacturing and had offices at Indore and Bombay. During its account years 1942 to 1947 it supplied goods to the Indian Stores Department, Government of India. The purchase orders were placed by the latter with the appellant at Indore which was !hen in an Indian State. On receipt of bills from the
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)