Supreme Court of India
Brooke Bond & Company Ltd. (now Known as Brooke Bond Leibig Limited) v. C.I.T. West Bengal-ii, Calcutta
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From the headnote
Indian Income Tax Act, 1922--Sections 6, 24(2) & 33A-Asses see-Dividend income shown in return under head 'income from other sources'-Whether could be computed under head 'income from· ,business'. The appellant, a sterling company carrying on business in tea with its Head Office in the United Kingdom, invested in the shares of other tea companies in different parts of the world, and had a hundred per cent share holding in an Indian subsidiary. The appellant was assessed under the Indian Income Tax Act 1922. For the assessment year I955-56 the appellant was assessed on its total world income
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