Supreme Court · 1958 INSC 47 · Decided 22 April 1958
The Erin Estate, Galah, Ceylon v. The Commissioner of Income-Tax, Madras
- Court
- Supreme Court of India
- Citation
- 1958 INSC 47 · [1959] 1 S.C.R. 573
- Case number
- CIVIL APPEAL No. 255/1953
- Decided
- 22 April 1958
- Bench
- T.L. VENKATARAMA AIYYAR, P.B. GAJENDRAGADKAR, A.K. SARKAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 4A(b)
Headnote
COURT REPORTS 573 THE ERIN ESTATE, GALAH, CEYLON" v. THE COMMISSIONER O.E' INCOME-TAX, MADRAS (VENKA'rARAMA A1YAR, GAJENDRAGADKAR and A. K. SARKAR JJ.) Iucome-tax-Assessment-Firm owning tea estate outside India -Partners residing within taxable territories-Residence of jirm­ Presumption the purpose uf the Act, a firm is resident in the taxable territories unless the control and management of its affairs is situated wholly without the taxable territories". The appella11t was a registered firm owning a tea estate in Ceylon. All the partners of the firm were permment
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