Supreme Court · 1962 INSC 309 · Decided 2 November 1962
The Petlad Turkey Red Dye Works CO. LTD., Petlad v. The Commissioner of Income-Tax, Bombay, Ahmedabad
- Court
- Supreme Court of India
- Citation
- 1962 INSC 309 · [1963] SUPP. 1 S.C.R. 871
- Case number
- CIVIL APPEAL No. 158/1962
- Decided
- 2 November 1962
- Bench
- S.K. DAS, J.L. KAPUR, A.K. SARKAR, M. HIDAYATULLAH, RAGHUBAR DAYAL (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66(1), 66A(2)
Headnote
SUPREME COURT REPORTS 871 THE PETLAD TURKEY RED DYE WORKS CO. LTD., PETLAD ·v. THE COMMISSIONER OF INCOME-TAX, BOMBAY, AHMEDABAD (S. K. DAS, J. L. KAPUR, A. K SARKAR, M. HIDAYATULLAH and RAGHUBAR DAYAL, JJ.) Income Tax-Reference to High Court-Order calling for supplemental statement. of business of dyeing and selling dyed yarn as Petlad in the erstwhile State of Baroda and its status during the relevant assessment years was that of a hon-resident. In respect of sales made to purchasers in what was British India the Income-tax Officer found that the sale price was received by the
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