Supreme Court · 1960 INSC 269 · Decided 15 December 1960
The Travancore Rubber and Tea CO., LTD. v. The Commissioner of Agricultural Income-Tax, Kerala
- Court
- Supreme Court of India
- Citation
- 1960 INSC 269 · [1961] 3 S.C.R. 279
- Case number
- CIVIL APPEAL No. 290/1959
- Decided
- 15 December 1960
- Bench
- J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
SUPREME COURT REPORTS 279 income tax on the amounts of remuneration paid to z96o their transferees. The court was not called upon to R. G. s. Naidu apply to income received by the assessee the principle .,. co. of apportionment under r. 9 of Sch. 1 of the Excess v. Profits Tax Act, or any h ,, 1. t' h' Tax, Madras & o. s case as t ere1ore no a pp 1ca 10n to t 1s case, · and the High Court was right in holding that the Shah J. assessment made by the Excess Profits Tax Offcer by apportionment of the commission income between the chargeable accounting periods was correct.
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