Supreme Court · 1960 INSC 79 · Decided 18 April 1960

Qamar Shaffi Tyabji v. The Coi\li\jlssloner, Excess Profits Tax, Hyderabad

Court: Supreme Court of India
Citation: 1960 INSC 79 · [1960] 3 S.C.R. 546
Case number: CIVIL APPEAL No. 324/1957
Decided: 18 April 1960
Bench: S.K. DAS, J.L. KAPUR (2-judge bench)
Outcome: Dismissed
Case type: Civil
Acts & sections cited: Constitution Article 19(l)(g), 14, 20; Contract Act

Headnote

.1.\lfg. Co. Lid. v. Union of India 196U April 18. 546 SUPRE.\1E COURT REPORTS [1960] ln our view, the impugned s. ~.'iFFF(I) indudiug the proviso and the explanation thereto are not 1111- constillltional as infringing· the freedom guaranteed by Art. 19(l)(g) of the Constitution or as TYABJI v. THE COi\li\JlSSlONER, EXCESS PROFITS TAX, HYDERABAD (S. K. DAs, J. L. KAPCR and 1\I. 1-lmAYATCLLMI, Jj.) Excess Profits Tax-Managing Agency and Selling Agency agreements-Construction-Delegation of Agency-Delegate, whe ther agent or employee-Remuneration and commission derived

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