Supreme Court of India
H. L. Sud, Income-tax Officer, Bombay v. Tata Engineering & Locomotive Co. Ltd. Bombay
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.
What the Court ordered
We hold that these appeals fail and C are accordingly dismissed with costs-there will be one set of hearing fee.
Judgment, page 8
From the headnote
Income-tax Act (11 of 1922), ss. l8A and 43-Advance tax of non resident firm-Liability of agent of the firm-Whether notice to be given each year. The respondent-company, carried on manufacturing business in colla· boration with some non-resident German firms. For each of the assess ment years up to 1961-62, the Income-tax Officer issued a notice to the respondent under s. 43 of the Indian Income-tax Act, 1922, intimating that he intended treating the respondent as the agent of the non-resident firms, and thereafter passed orders treating the respondent as agent of the firms. For the
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.