Ref. to High Court, Madras - Indian Income Tax Act, XI of 1922- Section 42(1) money advanced by a non-resident to the foreign branch of a resident bank and used by the resident in his business in for India - Interest paid to non- resident - appointment of the resident is agent of the non-resident for assessment to income tax - Bank of Chettinand Kanadukathan.

Department Central Board Of Revenue
Branch Income Tax
From Year / Date
(YYYY-MM-DD)
1938
To Year / Date
(YYYY-MM-DD)
1938
Identifier PR_000000649661
File No. Progs., Nos. 441-IT, 1938
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