Supreme Court · 1958 INSC 60 · Decided 12 May 1958
Mazagaon Dock LTD. v. The Commissioner of Income-Tax and Excess Profits Tax
- Court
- Supreme Court of India
- Citation
- 1958 INSC 60 · [1959] 1 S.C.R. 848
- Case number
- CIVIL APPEAL No. 381/1956
- Decided
- 12 May 1958
- Bench
- T.L. VENKATARAMA AIYYAR, P.B. GAJENDRAGADKAR, A.K. SARKAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Companies Act; Income Tax Act Section 42(2), 66(1)
Headnote
SUPREME COURT REPORTS [1959] MAZAGAON DOCK LTD. v. THE COMMISSIONER OF INCOME-TAX AND EXCESS PROFITS TAX (VENKATARAMA AIYAR, GAJENDRAGADKAR and A. K. SARKAR JJ.) Income Tax-Non-resident carrying on business with resident­ N o profit accruing from dealings between them-Assessment of resi­ in the taxable territories carried on business with a person resident in the tax­ able territories, and it appears to the Income-tax Officer that owing to the close connection between such persons the• course of business is so arranged that the business done by the resident person with
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