Supreme Court · 1953 INSC 1 · Decided 16 January 1953
Turner Morrison & CO. LTD v. Commissioner of Income-Tax, West Bengal
- Court
- Supreme Court of India
- Citation
- 1953 INSC 1 · [1953] 1 S.C.R. 520
- Case number
- CIVIL APPEAL No. 41/1952
- Decided
- 16 January 1953
- Bench
- MEHR CHAND MAHAJAN, SUDHI RANJAN DAS, VIVIAN BOSE, NATWARLAL HARILAL BHAGWATI (4-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 43, 4(1)(a), 66(1)
Headnote
5'20 SUPREME COURT REPORTS [191)3] . • 'rURNBR MORRISON & CO., L1'D v. COMMISSIONER OF INCOME-TAX, WEST BENGAL. [MEHR CHAND MAHAJAN, DAS, VIVIAN BosE and BHAGWATI JJ.] Indian Inc"'1ie-tax Act (XI of 1922), ss. 4(1) (a), 4 (1) (c), 42, 48-Non-resident cornpany-Sale in India uf goods of s. 43. 'l'he Port Said Salt Association Ltd., a company incorporated in the United Kingdom carried on business in Egypt and had its headquarters in Egypt. It manufactured salt in Egypt and part of the salt so manufactured was consigned to Turner Morrison and Co. Ltd., (the assessee) for
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)