Supreme Court · 1990 INSC 320 · Decided 23 October 1990
Sutlej Cotton Mills LTD. v. Commissioner of Income Tax, West Bengal Iii, Calcutta
- Court
- Supreme Court of India
- Citation
- 1990 INSC 320 · [1990] SUPP. 2 S.C.R. 293
- Case number
- CIVIL APPEAL No. 1467/1976
- Decided
- 23 October 1990
- Bench
- T.K. THOMMEN, S.C. AGRAWAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 14(2)(c), 42(3)
Headnote
Income Tax Act, 1922: Sections 14(2)(c) and 42(3)-Assessee­ Resident in British India-Remittances from native Scates-Whether liable ,to be assessed-In addition to assessment of profics from native States as deemed income from British India-Principle of attribution­ Applicability of. The cloth manufactured in the mill was sold in British India as well as native States. For the assesmient years I94S-46, I946-47 and I947-48, the company was assessed under Section 14(2)(c) of the Income Tax Act, 1922, in respect of certain sums remitted to British hidia from native States, in
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