Supreme Court · 1960 INSC 175 · Decided 17 October 1960
The Commissioner of Income-Tax, Madhya Pradesh & Bhopal, Nagpur v. Bhopal Textiles LTD., BHOPAL.
- Court
- Supreme Court of India
- Citation
- 1960 INSC 175 · [1961] 2 S.C.R. 9
- Case number
- CIVIL APPEAL No. 755/1957
- Decided
- 17 October 1960
- Bench
- S.K. DAS, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66(1)
Headnote
SUPREME COURT REPORTS THE COMMISSIONER OF INCOME-TAX, MADHYA PRADESH & BHOPAL, NAGPUR v. BHOPAL TEXTILES LTD., BHOPAL. 9 (S. K. DAs, M. HIDAYATULLAH, and J. C. SHAH, JJ.) Income Tax-Supply of goods by non-resident company-~ Place of paymeitt, when place of receipt of money by seller-Bank when sent F. 0. R. Bhopal to the ' buyers in British India. The railway receipts were handed ovd to a Bank in Bhopal with instructions to hand over the railway receipts to the buyers, who were named as consignees, only on receipt of payment of the bill and collei;tion charges. The branches of the
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