Supreme Court · 1954 INSC 51 · Decided 22 April 1954

Wazir Chand v. The State of Himachal PRADESH.

Court
Supreme Court of India
Citation
1954 INSC 51 · [1955] 1 S.C.R. 408
Case number
CIVIL APPEAL No. 129/1952
Decided
22 April 1954
Bench
MEHR CHAND MAHAJAN, BIJAN KUMAR MUKHERJEA, VIVIAN BOSE, NATWARLAL HARILAL BHAGWATI, T.L. VENKATARAMA AIYYAR (7-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
IPC; CrPC Section 51, 96, 98, 165; Constitution Article 19, 31, 370

Headnote

Ram Gopal and Son Ltd. v. 408 ' SUPREME COURT REPORTS [1955] ·rhe Government of Hyderabad. concerns besides the Company. All these factors taken mto consideration along with the fixity of tenure, the nature of remuneration and the assignability of their rights, are sufficient to under the terms of the Agency Agreement was mcome, profits or gain from business. Bhagwati]. 1954 .April 22. The appellants were therefore rightly assessed for excess profits tax and these appeals must stand dis­ missed with costs. Appeal dismissed. WAZIRCHAND v. THE STATE OF HIMACHAL

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