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PETITIONER: TURNER MORRISON & CO., LTD.
Vs.
RESPONDENT: COMMISSIONER OF INCOME-TAX,.WEST BENGAL.
DATE OF JUDGMENT: 16/01/1953
BENCH: DAS, SUDHI RANJAN BENCH: DAS, SUDHI RANJAN MAHAJAN, MEHR CHAND BOSE, VIVIAN BHAGWATI, NATWARLAL H.
CITATION: 1953 AIR 140 1953 SCC 520 CITATOR INFO : C 1954 SC 198 (10A) R 1954 SC 470 (39) D 1956 SC 634 (12) D 1960 SC1279 (8) R 1962 SC 977 (5,7) E 1965 SC1343 (7) RF 1968 SC 75 (6)
ACT: Indian Income-tax Act (XI of 1922), ss. 4 (1) (a), 4 (1) (c), 42, 43-Non-resident company-Sale in India of goods manufactured outside India-Person effecting sales in India- Whether agent of non-resident-Profits received in India from sales-Whether assessable under s. 4 (1) (a) or s. 42- Liability of agent-Scope of s. 43.
HEADNOTE: The 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 sale in India. The assessee effected sales in India through brokers at prices approved by the Association, collected the sale proceeds and received a commission of 21//2% generally on all sales. After deducting the expenses and commission the balance was remit...