Anglo French Textiles Co. Ltd. vs Commissioner Income Tax
Whether the assessee company had any business connection in British India within the meaning of s. 42(1) of the Act --- Held Yes. Whether any profits could reasonably be attributed to the purchase of entire cotton made in British India by the secretaries and agents of the assessee company, within the meaning of s. 42(1) and 42(3) of the IT Act --- Held Yes.
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