being the purchase value of the cotton sold to the Anglo-French Textile Mills Ltd., Pondicherry. The facts bearing on these sales are these ... assessee negotiated the bargain with the Anglo-French Textile Mills Ltd., Pondicherry, by sending samples of goods which were to be tested by the mills
business connection within the meaning of the section."
15. In Anglo-French Textile Company Ltd. v. Commissioner of Income ... management of the non-resident company. In the case of Anglo-French Textile Company Ltd. [1953] 23 ITR 101 (SC) the Indian company had full
occasion to consider the expression "business connection" in Anglo-French Textile Company
Chettiar 's case was approved by the Supreme Court in Anglo-French Textile Company Ltd. v. Commissioner of Income
against the profits or a subsequent year (vide Anglo-French Textile Co. Ltd. v. Commissioner of Income-tax .
It may be mentioned that the Supreme
judgment of the Supreme Court in Anglo-French Textile Co. Ltd. v. Commissioner of Income-tax throws some light on the interpretation of the provisions ... would not be entitled to the relief he asked for. In Anglo-French Textile Co. Ltd. v. Commissioner of Income-tax , the High Court proceeded
Pandugula Vali Basha vs N. Mohammed Haris And Anr. on 27 June, 2005
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