Supreme Court · 1959 INSC 21 · Decided 16 March 1959
Mcgregor & Balfour LTD. v. The Commissioner of Income-Tax, West Bengal
- Court
- Supreme Court of India
- Citation
- 1959 INSC 21 · [1959] SUPP. 2 S.C.R. 355
- Case number
- CIVIL APPEAL No. 265/1956
- Decided
- 16 March 1959
- Bench
- BHUVNESHWAR PRASAD SINHA, J.L. KAPUR, M. HIDAYATULLAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 135; Income Tax Act Section 4A(c)(b), 66
Headnote
SUPREME COURT REPORTS 355 MCGREGOR & BALFOUR LTD. v. THE COMMISSIONER OF INCOME-TAX, WEST BENGAL (B. P. SINHA, J. L. KAPUR and M. HIDAYATPLLAH, JJ.) Income-tax-Company carrying on business in England and India-Refund of excess profits tax paid in England-If can be taxed in India-Indian Finance so paid from its profits and gains for the purposes of the Indian Income-tax Act. In the assessment year 1947-48 it obtained a repayment of Rs. 2,31,009 out of the excess profits tax paid in England. The Income-tax authorities acting under s. n(14), Indian Finance Act, 1946, included this
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)