Commissioner Of Income Tax vs R.D. Aggarwal & Co. & Anr.

Authority: Supreme Court Date: 1964-10-06 AY: 1952-53 Section: 163, 163(1), 9(1) Acts: Indian Income Tax Act 1922 (specifically Sections 40(2), 42(1), 42(2), 42(3), and 43) Result: Assessee Citation: (1965) 56 ITR 20 (SC) Justices: K. Subba Rao, J.C. Shah & S.M. Sikri, JJ. Appeal No: Civil Appeals Nos. 808 & 809 of 1963
Whether the relationship between a resident commission agent procuring orders for non-resident exporters constitutes a 'business connection' under Section 42(1) of the Indian Income Tax Act 1922, thereby making the agent liable to tax on the non-resident's income attributable to operations in India? --- Held: No.

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