Appeal to the Privy Council against the judgement of the Madras High Court that the Madras Export Company is not liable to be taxed under Sec.33(1) of the Income tax, Act, 1918 on the profits of the business accruing or arising to its Paris principals though the latter`s business connection with British India when such profits are not actually received in British India.

Ministry/ Department/ Residency Central Board Of Revenue
Branch Inland Revenue
From Year / Date
(YYYY-MM-DD)
1923
To Year / Date
(YYYY-MM-DD)
1923
Identifier PR_000000649014
File No./Reference No./Sheet No./Folio No. Progs., Nos. 95, 1923
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