Supreme Court · 1961 INSC 29 · Decided 3 February 1961
The Commissioner of Income-Tax, Bombay v. Dharamdas HARGOVINDAS.
- Court
- Supreme Court of India
- Citation
- 1961 INSC 29 · [1961] 3 S.C.R. 731
- Case number
- CIVIL APPEAL No. 240/1955
- Decided
- 3 February 1961
- Bench
- P.B. GAJENDRAGADKAR, A.K. SARKAR, K.N. WANCHOO (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 60(2), 4(1)(b)(iii)
Headnote
SUPREME COURT REPORTS THE COMMISSIONER OF INCOME-TAX, BOMBAY v. DHARAMDAS HARGOVINDAS. (P. B. GAJENDRAGADKAR, A. K. SARKAR and K. N. WANCHOO, JJ.) 731 Income Tax-Income already recehed outside taxable territory­ Brought into or received in taxable territory--Liability to tax-If must be first India. On April 7, r947, he transferred part of it to a concern in Bombay. He was assessed to tax on this amount under s. 4(1)\b)(iii) of the Income-tax Act. The assessee contended that to attract the application of s. 4(1)(b)(lii) the receipt in the taxable tefritory must be the first receipt of
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