Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1971 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1971 (12) TMI 18 - HC - Income TaxManufacture was outside the taxable territory but sale was within the taxable territory - All amounts except that received by cheques drawn by buyers in British India and collected through assessee's bankers in Indian State are received in British India and therefore such items of income are liable to tax – Whether Tribunal rightly held that the point regarding the jurisdiction raised by the assessee-firm was an objection regarding the place of assessment and that no appeal could lie to the Appellate Assistant Commissioner and the Tribunal on the point – held that objection to the jurisdiction was actually an objection to the place of assessment which could not be raised in an appeal to the Appellate Assistant Commissioner or the Appellate Tribunal
|