Supreme Court · 1969 INSC 80 · Decided 14 March 1969
Netherlands Steam Navigation Company LTD. v. The Commissioner of Income-Tax, West Bengal
- Court
- Supreme Court of India
- Citation
- 1969 INSC 80 · [1970] 1 S.C.R. 1
- Case number
- CIVIL APPEAL No. 1622/1968
- Decided
- 14 March 1969
- Bench
- J.C. SHAH, V. RAMASWAMI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 10(2)
Headnote
STEAM NAVIGATION COMPANY LTD. B c D E F G H v. THE COMMISSIONER OF INCOME-TAX, WEST BENGAL March 14, 1969 [J. C. SHAH AND V. R.AMASWAMI, JJ.J Income-tax Act 1922 section 10(2) (vi-a)-Non-resident-Company -Taxable profits computed by special formula evolved by Income-tax Officer and not in. Calcutta. For its assessment to income-tax for the yea:rs 1952-53 to 1956-57 the appellant filed returns disclosing taxable income computed on the basis of its annual turn-over in its Indian trade but did not furnish particulars of its world income. The Income-tax Officer computed the
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