Petlad Turkey Red Dye Works Co. Ltd. vs Commissioner Of Income Tax
Whether the High Court had jurisdiction under Section 66(4) of the Income Tax Act to direct the Tribunal to submit a supplemental statement of case after taking additional evidence --- Held No. Whether the proportionate profit on sale proceeds were received by or on behalf of the assessee-company in British India --- Matter remitted to High Court for decision based on existing record.
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