Supreme Court · 1953 INSC 10 · Decided 30 January 1953
Keshav Mills LTD v. Commissioner of Income-Tax, Bombay
- Court
- Supreme Court of India
- Citation
- 1953 INSC 10 · [1953] 1 S.C.R. 950
- Case number
- CIVIL APPEAL No. 151/1951
- Decided
- 30 January 1953
- Bench
- MEHR CHAND MAHAJAN, SUDHI RANJAN DAS, VIVIAN BOSE, NATWARLAL HARILAL BHAGWATI (4-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
anuar,Y .10. 950 SUPREME COURT REPORTS [1953] KESHAV MILLS LTD.' v. COMMISSIONER OF INCOME-TAX, BOMBAY [Mmm CHAND MAHA.JAN, S. R. DA~, VrnAN BosE and BHAGWATI JJ.) Indian Income-ta.•r Act (XI o/1922), ss. 4 (1) (a) and (c), 18- J\-ron-resident-Accoz~nts in 11icrcantile systern-Sale of goods according to mercantile .•11stein-Avvlicablit?1 of s.13 to non-1·esidents. A non-resident company manufactured textile goods at Pout­ side British India and sold the goods ex-mills. A firm, R & Co., guaranteed the sale-price of goods sold ex-mills by the company to purchasers
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)