Non-Resident - Business connection - Section 42 - Colliery - Agreement to deliver coal at pits-head outside Br. India - Agreement of sale made in Br. India as also payments received through Agent in Br. India - `A business connection` - Criterion of trading in with not legal - Instructions in the case of Singareni Collieries
| Ministry/ Department/ Residency | Central Board Of Revenue |
| Branch | Income Tax |
| From Year / Date (YYYY-MM-DD) |
1941 |
| To Year / Date (YYYY-MM-DD) |
1941 |
| Identifier | PR_000000650614 |
| File No./Reference No./Sheet No./Folio No. | Progs., Nos. 9(33)-I.T., 1941 (A) |
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