Supreme Court of India
Sutlej Cotton Mills Ltd. v. Commissioner of Income Tax, West Bengal Iii, Calcutta
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 the Tribunal having excluded I/3rd of the remittances to British India from taxation during a particular year, the High Court was justified in refusing to grant any further relief to the assessee.
Judgment, page 7
From the headnote
Income Tax Act, 1922: Sections 14(2)(c) and 42(3)-Assessee Resident in British India-Remittances from native Scates-Whether liable ,to be assessed-In addition to assessment of profics from native States as deemed income from British India-Principle of attribution Applicability of. The appellant, a company resident in British India, bad a cotton mill. The cloth manufactured in the mill was sold in British India as well as native States.…
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