Supreme Court of India
The Petlad Turkey Red Dye Works Co. Ltd., Petlad v. The Commissioner of Income-tax, Bombay, Ahmedabad
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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the opinion that the High Court had no jurisdiction to direct the Tribunal to submit a supplemental statement of the case after takhlg additional evidence.
Judgment, page 14
From the headnote
Income Tax-Reference to High Court-Order calling for supplemental statement. of case and allowing further evidence Validity-Appeal against the order to Supreme Court-Compe tence-Indian Income-tax Act, 1922 (11 of 1922), ss. 66, 66A(2). The assessee company carried on the business of dyeing and selling dyed yarn as Petlad in the erstwhile State of Baroda and its status during the relevant assessment years was that of a hon-resident. In respect of sales made to purchasers in what was British India the Income-tax Officer found that the sale price was received by the company at Petlad by means
Where later benches applied it
Of those, 1 referred to
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.