MANU/SC/0096/1968

IN THE SUPREME COURT OF INDIA

Decided On: 10.10.1968

Appellants: Premier Automobiles Ltd.
Vs.
Respondent: S.N. Shrivastava Income-tax Officer, Acompanies Circle 1(3), Bombay and Anr.

JUDGMENT

Shah, J.

1. On February 25, 1965, the Income-tax Officer, Companies Circle 1(3), Bombay, directed that for the purpose of the Income-tax Act, 1961, the Premier Automobiles Ltd - hereinafter called "the company" - be treated as an agent of M/s. Dodge Brothers of United Kingdom-a non-resident company. On the same day the Income-tax Officer issued a notice of demand under section 156 read with section 210 of the Act calling upon the company to pay on or

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