Supreme Court · 1976 INSC 174 · Decided 10 August 1976
Performing Right Society LTD. & ANR. v. Commissioner of Income-Tax & Others
- Court
- Supreme Court of India
- Citation
- 1976 INSC 174 · [1977] 1 S.C.R. 171
- Case number
- CIVIL APPEAL No. 488/1975
- Decided
- 10 August 1976
- Bench
- A.C. GUPTA, JASWANT SINGH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Companies Act; Income Tax Act
Headnote
171 Income Tax Act, 1961~. 5(2)-Non-reSipent · cdmpany receb1ing income outside Jndia-I.ncon1e if accrued in India. A, B, The appeliant Society which is an associationJ>f composers, authors and publishers of copyright musical works was incorporated under the English Cempanies Act, 1903 is'sue of licences, granting permission for performing right in the works of its memberg and distributes the :royalties to its members. The C Society entered into an agreement in England .with the President of India by v,1hich it granted to the All India Ra.did (the licensee) authority to
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