Supreme Court · 1954 INSC 48 · Decided 19 April 1954
The Commissioner of Income-Tax Bombay South Ba,y Bombay v. Messrs Ogale Glass Works LTD Ogale Wadl
- Court
- Supreme Court of India
- Citation
- 1954 INSC 48 · [1955] 1 S.C.R. 185
- Case number
- CIVIL APPEAL No. 19/1953
- Decided
- 19 April 1954
- Bench
- SUDHI RANJAN DAS, NATWARLAL HARILAL BHAGWATI, B. JAGANNADHADAS (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Contract Act; Income Tax Act Section 4(1)(a)
Headnote
s~C.R. SUPREME C0UR:'J1 REPORTS THE COMMISSIONER OF INCOME-TAX · · BOMBAY SOUTH; .B.OMBA,Y .· . :. ti •. MESSRS: OGALE GLAS·s· WORKS LTD.,. '· &, . • ' • OGALE WADL · _, · [SuoHI RANJAN· DAS, N. ·H. income, profits and gains received by ·~he assessee ·in British India within the meaning of section 4(J.)(a):....:... Indian Contract Act, 1872 (Act IX of 1872), section 50, illustration (d)~Addressee requesting sender to send c/ieque by-post-.:.Post-office acting as agent of
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