Supreme Court · 1960 INSC 80 · Decided 19 April 1960
Shoorji Vallabhdas & CO., Bombay v. The Commissioner of INCOME-TAX/EXCESS Profits Tax, BOMBAY.
- Court
- Supreme Court of India
- Citation
- 1960 INSC 80 · [1960] 3 S.C.R. 557
- Case number
- CIVIL APPEAL No. 305/1955
- Decided
- 19 April 1960
- Bench
- S.K. DAS, J.L. KAPUR, M. HIDAYATULLAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 14(2)(c)
Headnote
SUPREJVIE: COURT REPORTS SHOORJI VALLABHDAS & CO., BOMBAY .v. 557 THE 1COMMISSIONER OF 1NCOME-T AX/EXCESS PROFITS TAX, BOMBAY. (S. K. DAs, .J. L. KAPUR and M. HmAYATHULLAH, JJ.) Income-tax-Place of accrual of income-Business of trans­ porting cargo to ports in and outside British 1940 (15 of 1940), s. 5, proviso 3-lndian Income-tax Act, 1922 (II of 1922), s. 14(2)(c). , The appellant was the ma~aging agent of a company which was, at the relevant time, carrying on the· business of transporting cargo in boats which touched ports in British India and in the Indian
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