1999 (12) TMI 3

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..... tion to income which is stated to have arisen in India was valid even if petitioner company had its head office at Sikkim - Special Leave to Appeal (Civil) No. 17435 of 1999. - - - Dated:- 6-12-1999 - B. N. KIRPAL AND S. RAJENDRA BABU JJ. For the Appellant : P. P. Malhotra, Senior Advocate (A. K. Sanghi and Manish Pitak, Advocates) ORDER It is contended that Sikkim was not a part .....

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..... r may be carrying on business activities there. The impugned notice under section 148 of the Income-tax Act has been issued in relation to the income which is stated to have arisen in India and this can be done even if the petitioner has a company registered in Sikkim. The decision of the High Court calls for no interference. The petition for special leave is dismissed. - - TaxTMI - TMITax .....

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