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PETITIONER: THE COMMISSIONER OF INCOME-TAX, BOMBAY SOUTH, BOMBAY
Vs.
RESPONDENT: MESSRS OGALE GLASS WORKS LTD., OGALE WADI.
DATE OF JUDGMENT: 19/04/1954
BENCH: DAS, SUDHI RANJAN BENCH: DAS, SUDHI RANJAN BHAGWATI, NATWARLAL H. JAGANNADHADAS, B.
CITATION: 1954 AIR 429 CITATOR INFO : F 1954 SC 504 (2) R 1957 SC 918 (35) R 1959 SC1070 (3,4,5) F 1959 SC1160 (7,10,11,15,19,20) D 1959 SC1177 (14,36) APL 1959 SC1394 (8) D 1960 SC 266 (14) RF 1961 SC 107 (7,9,15,16) RF 1961 SC1633 (11,32) R 1963 SC1484 (9) R 1965 SC1636 (10,11,16) R 1966 SC1466 (7,8,10) F 1967 SC1118 (9,17) R 1976 SC1172 (7,9) D 1985 SC1156 (28,36) F 1989 SC1553 (5) R 1990 SC1451 (5)
ACT: Indian Income-tax Act (XI of 1922), section 4(1)(a)-Non- resident company-Payment of sale-proceeds to the company (assessee), by Government of India by means of cheques drawn and posted in British India- Whether income, profits and gains received by the assessee in British India within the meaning of section 4(1)(a)Indian Contract let, 1872 (Act IX of 1872), section 50, illustration (d)-Addressee requesting sender to send cheque by post-Post-office acting as agent of addressee.
HEADNOTE: The assessee, a limited liability company, incorporated and carrying on ...