Supreme Court of India
Mazagaon Dock Ltd. v. The Commissioner of Income-tax and Excess Profits Tax
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
5 Supreme Court benches have cited this judgment.
What the Court ordered
In the result, the appeal fails and is dismissed with costs. • Appeal dismissed . (1) [1892]• 3 Tax Cas. 158. (2) (1938] 6 I.T.R. 434 . • (3) [1888] 3 Tax Cas. 105. l 1 .. I j
Judgment, page 13
From the headnote
Income Tax-Non-resident carrying on business with resident N o profit accruing from dealings between them-Assessment of resi dent-Validity-" Business", meaning of-Indian Income-tax Act, I922 (II of I922), S. 42(2). Under s. 42(2) of the Indian Income-tax Act, 1922, "Where a person not resident or not ordinarily· resident in the taxable territories carried on business with a person resident in the tax able territories, and it appears to the Income-tax Officer that owing to the close connection between such persons the• course of business is so arranged that the business done by the resident
Where later benches applied it
- 2026 M/s Jindal Equipment Leasing Consultancy Services Ltd. v. Commissioner of Income Tax
- 2015 M/s. Spentex Industries Ltd v. Commissioner of Central Excise & Ors.
- 2020 Anuj Jain Interim Resolution Professional for Jaypee Infratech Limited v. Axis Bank Limited Etc. Etc.
- 2008 Ajay G. Podar v. Official Liquidator of J.S. & W.M. and Ors.
- 1986 Monthly-rated Workmen at the Wadala Factory of the Indian Hume Pipe Company Ltd. v. Indian Hume Pipe Company Ltd., Bombay
Of those, 2 referred to · 3 mentioned
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