{"id":146789,"date":"1960-10-17T00:00:00","date_gmt":"1960-10-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-bhopal-textiles-ltd-bhopal-on-17-october-1960"},"modified":"2019-02-11T09:00:53","modified_gmt":"2019-02-11T03:30:53","slug":"the-commissioner-of-income-tax-vs-bhopal-textiles-ltd-bhopal-on-17-october-1960","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-bhopal-textiles-ltd-bhopal-on-17-october-1960","title":{"rendered":"The Commissioner Of Income-Tax, &#8230; vs Bhopal Textiles Ltd., Bhopal on 17 October, 1960"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">The Commissioner Of Income-Tax, &#8230; vs Bhopal Textiles Ltd., Bhopal on 17 October, 1960<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1961 AIR  426, \t\t  1961 SCR  (2)\t  9<\/div>\n<div class=\"doc_author\">Author: Hidayatullah<\/div>\n<div class=\"doc_bench\">Bench: Hidayatullah, M.<\/div>\n<pre>           PETITIONER:\nTHE  COMMISSIONER  OF INCOME-TAX, MADHYA PRADESH  &amp;  BHOPAL,\n\n\tVs.\n\nRESPONDENT:\nBHOPAL TEXTILES LTD., BHOPAL.\n\nDATE OF JUDGMENT:\n17\/10\/1960\n\nBENCH:\nHIDAYATULLAH, M.\nBENCH:\nHIDAYATULLAH, M.\nDAS, S.K.\nSHAH, J.C.\n\nCITATION:\n 1961 AIR  426\t\t  1961 SCR  (2)\t  9\n CITATOR INFO :\n RF\t    1967 SC1907\t (7)\n\n\nACT:\nIncome\tTax--Supply of goods by non-resident  company--Place\nof  Payment, when place of receipt of money by\tseller--Bank\nwhen agent of seller--Railway receipt, if document of  title\nof goods--Property in goods, when transferred to buyer.\n\n\n\nHEADNOTE:\nRespondent,  a non-resident company, in the accounting\tyear\nsupplied goods which were sent F. O. R. Bhopal to the buyers\nin British India.  The railway receipts were handed over  to\na Bank in Bhopal with instructions to hand over the  railway\nreceipts  to the buyers, who were named as consignees,\tonly\non  receipt of payment of the bill and\tcollection  charges.\nThe  branches  of  the Bank  within  the  taxable  territory\ncollected  the amounts due from the buyers  and\t transmitted\nthem to Bhopal to the credit of the respondent.\nThe  question  was  whether the profits in  the\t goods\twere\nreceived or deemed to be received in British India.\nHeld,  that  the decision of this Court in  Commissioner  of\nIncome-tax v. P.  M. Rathod &amp; Co. applied to this case;\t and\nthe  income,  profits or gain must be deemed  to  have\tbeen\nreceived within the taxable territory.\nThe fact of payment to the agent determines the place  where\nthe  money can be said to be received by the seller.   Since\nin  the\t instant case the railway receipts were\t not  to  be\nhanded\tover to the buyers by the Bank, as per\tinstructions\nof  the\t seller, unless payment for the value of  the  goods\nwere  received\tby the Bank which  instructions\t the  buyers\ncould not countermand, this was sufficient to make the\tBank\nan agent of the seller.\nHeld, also, that a railway receipt is a document of title to\ngoods,\tand, for all purposes, represents the  goods.\tWhen\nthe  railway  receipt  is handed over to  the  consignee  on\npayment, the property in the goods is transferred.\nThe  Commissioner  of Income-tax v. P. M.  Rathod  and\tCo.,\n[1960] 1 S.C.R. 401, relied on.\n\n\n\nJUDGMENT:\n<\/pre>\n<p>CIVIL APPELLATE JURISDICTION: Civil Appeal No. 755 of 1957.<br \/>\nAppeal\tby special leave from the judgment and\torder  dated<br \/>\nMarch  23,  1955, of the former Nagpur High Court  in  Misc.<br \/>\nCivil Case No. 240 of 1953.\n<\/p>\n<p><span class=\"hidden_text\">10<\/span><\/p>\n<p>K.   N. Rajagopal Sastri, R. H. Dhebar and D. Gupta, for the<br \/>\nappellant.\n<\/p>\n<p>Veda Vyasa, S. N. Andley, J. B. Dadachanji,_ Rameshwar\tNath<br \/>\nand P. L. Vohra, for the respondent.\n<\/p>\n<p>1960.  October, 17.  The Judgment of the Court was delivered<br \/>\nby.\n<\/p>\n<p>HIDAYATULLAH  J.-This appeal, with special leave,  has\tbeen<br \/>\nfiled  against\tthe judgment of the Nagpur High Court  in  a<br \/>\nreference under s. 66(1) of the Indian Income-tax Act, 1922,<br \/>\nby  which the High Court answered the following question  in<br \/>\nthe negative:\n<\/p>\n<p>&#8221;  Whether  the proportionate profits on the  goods  of\t the<br \/>\nvalue  of  Rs. 4,10,785 were received or were deemed  to  be<br \/>\nreceived in British India, in the year of, account, by or on<br \/>\nbehalf of the assessee Company within the meaning of Section<br \/>\n4(1)(a) of the Indian Income-tax Act, 1922 &#8220;.<br \/>\nThe Commissioner of Income-tax, Madhya Pradesh and Bhopal is<br \/>\nthe appellant, and the Bhopal Textiles Ltd., Bhopal, is\t the<br \/>\nrespondent.   For the assessment year 1944-45,\tthe  Company<br \/>\nwhich  was  non-resident  was  treated\tas  &#8216;  resident\t and<br \/>\nordinarily resident&#8217; under s. 4(1)(c) of the Income-tax Act.<br \/>\nIn  the\t year of account, it had supplied  its\tmanufactured<br \/>\narticles  either to the Government of India or its  nominees<br \/>\nat  Agra,  Allahabad  and Delhi.  Under the  orders  of\t the<br \/>\nGovernment,  the  goods\t were sent  direct  to\tthe  persons<br \/>\nnominated,  who\t made the payment against  the\tgoods.\t The<br \/>\ngoods were all sent for Bhopal, and the railway freight\t and<br \/>\nother  charges\twere to be borne by the buyers to  whom\t the<br \/>\nrailway receipts made out in the name of the consignees were<br \/>\nsent  by  the Company through the Imperial Bank\t at  Bhopal.<br \/>\nThe  Bhopal Branch sent the railway receipts to branches  of<br \/>\nthe  Bank at Agra, Allahabad and Delhi, which collected\t the<br \/>\namounts\t due  from the buyers, and transmitted them  to\t the<br \/>\nImperial  Bank,\t Bhopal, to the credit of the  Company.\t  On<br \/>\nthese  facts,  a total sum of Rs. 4,40,373 was held  by\t the<br \/>\nDepartment to have been received in British India.  of\tthat<br \/>\nsum, an amount of Rs. 29,588 which represented the receipts<br \/>\n<span class=\"hidden_text\">11<\/span><br \/>\nfor  supplies direct to Government is no longer in  dispute.<br \/>\nThe balance represents the sum, which was the subject-matter<br \/>\nof the reference.\n<\/p>\n<p>The  usual  appeals  followed, and  the\t contention  of\t the<br \/>\nCompany\t that the money was not received in,  British  India<br \/>\nwas  not  accepted by the Tribunal.  The  Tribunal  did\t not<br \/>\ndecide\tabout  the place of accrual.  A reference  was\tthen<br \/>\nmade by the Tribunal of the question quoted above.  The High<br \/>\nCourt  in deciding the reference went into the\tquestion  of<br \/>\npassing\t of  property under the Indian Sale  of\t Goods\tAct,<br \/>\n1930, and came to the conclusion that since the property  in<br \/>\nthe  goods  had passed to the buyers, the Imperial  Bank  of<br \/>\nIndia, Bhopal, must be &#8221; deemed to have received the railway<br \/>\nreceipts  as agents of the buyers &#8220;. Continuing the  reason,<br \/>\nthe learned Judges observed:\n<\/p>\n<p>&#8221;  So also the branches of the Bank at Agra,  Allahabad\t and<br \/>\nDelhi acted as the agents of the buyers when they  collected<br \/>\nthe money from them and transmitted it to the Bhopal branch.<br \/>\nIn  this view, the profits cannot be said to be received  by<br \/>\nthe  assessee  Company in British India.&#8217;  It  received\t the<br \/>\nmoney only when it reached the Bhopal branch as a credit  to<br \/>\nits  own  account and that was not in British India  at\t the<br \/>\nmaterial time &#8220;.\n<\/p>\n<p>The  case  was not decided by the Tribunal on the  basis  of<br \/>\naccrual of the income, profits or gains to the Company.\t  It<br \/>\nwas decided on the fact of actual receipt, whether it was in<br \/>\nBritish\t India\tor  in Bhopal, which was  then\toutside\t the<br \/>\ntaxable\t territories.\tWe  need  not,\ttherefore,   concern<br \/>\nourselves  with\t the problem whether property in  the  goods<br \/>\ncould  be  said\t to have passed\t absolutely  to\t the  buyers<br \/>\nwithout any right of disposal being reserved by the Company.<br \/>\nIt  is\ta  matter  of some  doubt  whether  the\t goods\twere<br \/>\nabsolutely at the disposal of the buyers after the rail. way<br \/>\nreceipts  were handed over to the Bank.\t It is in  evidence-<br \/>\nand  has been adverted to by the Incometax Officer-that\t the<br \/>\nCompany,  when\tit handed over the railway  receipt  to\t the<br \/>\nImperial Bank at Bhopal, did so along with a covering letter<br \/>\nin  which it asked the Bank to deliver the  railway  receipt<br \/>\nand the bill to<br \/>\n<span class=\"hidden_text\">12<\/span><br \/>\nthe   buyers  against  payment\tof  the\t bill  amount\tplus<br \/>\ncollection  charges.  In this view of the matter, though  we<br \/>\ndo not express any final opinion, we doubt whether the right<br \/>\nof disposal was parted with by the, Company.<br \/>\nA railway receipt is a document of title to goods, and,\t for<br \/>\nall  purposes,\trepresents  the\t goods.\t  When\tthe  railway<br \/>\nreceipt\t is  handed over to the consignee  on  payment,\t the<br \/>\nproperty in the goods is transferred.  In this case, it is a<br \/>\nmatter\tof  considerable doubt whether the property  in\t the<br \/>\ngoods  can be said to have passed to the buyers by the\tmere<br \/>\nfact  of  the  railway receipts being in  the  name  of\t the<br \/>\nconsignees,  as has been held by the High Court.   Since  we<br \/>\nare  not  deciding  the\t question  of  accrual,\t we  do\t not<br \/>\nelaborate the point.\n<\/p>\n<p>Coming\tnow  to\t the question as to  where  the\t amount\t was<br \/>\nreceived, we have no doubt that the view of the Tribunal was<br \/>\ncorrect.   This\t income was received at Agra,  Allahabad  or<br \/>\nDelhi  from  the buyers by the Imperial Bank acting  as\t the<br \/>\nagent  of  the\tCompany.  The Company had  handed  over\t the<br \/>\nrailway receipts to the Bank, and asked the Bank not to hand<br \/>\nover the railway receipts to the buyers, unless payment\t was<br \/>\nreceived.  This was sufficient to make the Bank an agent  of<br \/>\nthe  Company.  The buyers could not have  countermanded\t the<br \/>\ninstructions  given by the Company to the Bank,\t which\tthey<br \/>\nwould, indubitably, have been able to\tdo, if the Bank\t was<br \/>\ntheir agent.  This was laid down by\tthis  Court  in\t The<br \/>\nCommissioner of Income-tax v. P.   M.  Rathod  and   Company<br \/>\n(1).\tMr.   Veda   Vyasa  contends  that   the   case\t  is<br \/>\ndistinguishable\t on  the ground that  the  railway  receipts<br \/>\nthere  were &#8221; to self &#8216; whereas here the  railway  receipts,<br \/>\nwere  made out in the name of the consignee.  Nothing  turns<br \/>\nupon  this distinction.\t The document of title to goods\t was<br \/>\nstill  the property of the Company till payment for  it\t was<br \/>\nreceived  and  it  was handed over.  In\t this  view  of\t the<br \/>\nmatter,\t we are of opinion that the ruling in question\tapp-<br \/>\nlies.\n<\/p>\n<p>Mr. Veda Vyasa finally contended that the agreement  between<br \/>\nthe parties was that the goods were to<br \/>\n(1)  [1960] 1 S.C.R. 401.\n<\/p>\n<p><span class=\"hidden_text\">13<\/span><\/p>\n<p>be  sent for Bhopal, and that the price was also to be\tpaid<br \/>\nthere.\t He contended that the handing over of\tthe  railway<br \/>\nreceipts  to  the Bank at Bhopal was in furtherance  of\t the<br \/>\nagreement,  that  the money was ultimately obtained  by\t the<br \/>\nBank  and  handed over at Bhopal also, and that,  thus,\t the<br \/>\nmoney must be deemed to have been received there.  This,  in<br \/>\nour  opinion, does not truly represent the character of\t the<br \/>\ntransaction.  No doubt, under the agreement, payment was  to<br \/>\nbe made at Bhopal; but the circumstances show that that\t was<br \/>\ndeparted  from,\t and  the ordinary  mercantile\tpractice  of<br \/>\nhanding over the railway receipts to one&#8217;s own bankers\twith<br \/>\na  request to hand over the receipts against payment to\t the<br \/>\nbuyers was followed.  The Bank, as we have shown above,\t was<br \/>\nthus  the  agent  of the sellers, as was laid  down  in\t the<br \/>\nruling\tof this Court, and the fact of payment to the  agent<br \/>\ndetermines  the\t place\twhere the money can be\tsaid  to  be<br \/>\nreceived by the Company.  That place was at Agra,  Allahabad<br \/>\nor  Delhi.  In this view, the income, profits or gains\tmust<br \/>\nbe deemed to have been received in the taxable\tterritories,<br \/>\nand  the  answer to the question ought to have been  in\t the<br \/>\naffirmative.\n<\/p>\n<p>We accordingly allow the appeal, and answer the question  in<br \/>\nthe  affirmative.   The appellant will be  entitled  to\t his<br \/>\ncosts here and in the High Court.\n<\/p>\n<p>Appeal allowed.\n<\/p>\n<p><span class=\"hidden_text\">14<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India The Commissioner Of Income-Tax, &#8230; vs Bhopal Textiles Ltd., Bhopal on 17 October, 1960 Equivalent citations: 1961 AIR 426, 1961 SCR (2) 9 Author: Hidayatullah Bench: Hidayatullah, M. PETITIONER: THE COMMISSIONER OF INCOME-TAX, MADHYA PRADESH &amp; BHOPAL, Vs. RESPONDENT: BHOPAL TEXTILES LTD., BHOPAL. DATE OF JUDGMENT: 17\/10\/1960 BENCH: HIDAYATULLAH, M. BENCH: [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-146789","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Income-Tax, ... vs Bhopal Textiles Ltd., Bhopal on 17 October, 1960 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-bhopal-textiles-ltd-bhopal-on-17-october-1960\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income-Tax, ... vs Bhopal Textiles Ltd., Bhopal on 17 October, 1960 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-bhopal-textiles-ltd-bhopal-on-17-october-1960\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"1960-10-16T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-02-11T03:30:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-bhopal-textiles-ltd-bhopal-on-17-october-1960#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-bhopal-textiles-ltd-bhopal-on-17-october-1960\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"The Commissioner Of Income-Tax, &#8230; vs Bhopal Textiles Ltd., Bhopal on 17 October, 1960\",\"datePublished\":\"1960-10-16T18:30:00+00:00\",\"dateModified\":\"2019-02-11T03:30:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-bhopal-textiles-ltd-bhopal-on-17-october-1960\"},\"wordCount\":1389,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Supreme Court of India\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-bhopal-textiles-ltd-bhopal-on-17-october-1960#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-bhopal-textiles-ltd-bhopal-on-17-october-1960\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-bhopal-textiles-ltd-bhopal-on-17-october-1960\",\"name\":\"The Commissioner Of Income-Tax, ... vs Bhopal Textiles Ltd., Bhopal on 17 October, 1960 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"1960-10-16T18:30:00+00:00\",\"dateModified\":\"2019-02-11T03:30:53+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-bhopal-textiles-ltd-bhopal-on-17-october-1960#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-bhopal-textiles-ltd-bhopal-on-17-october-1960\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-bhopal-textiles-ltd-bhopal-on-17-october-1960#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The Commissioner Of Income-Tax, &#8230; vs Bhopal Textiles Ltd., Bhopal on 17 October, 1960\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The Commissioner Of Income-Tax, ... vs Bhopal Textiles Ltd., Bhopal on 17 October, 1960 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-bhopal-textiles-ltd-bhopal-on-17-october-1960","og_locale":"en_US","og_type":"article","og_title":"The Commissioner Of Income-Tax, ... vs Bhopal Textiles Ltd., Bhopal on 17 October, 1960 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-bhopal-textiles-ltd-bhopal-on-17-october-1960","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"1960-10-16T18:30:00+00:00","article_modified_time":"2019-02-11T03:30:53+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"9 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-bhopal-textiles-ltd-bhopal-on-17-october-1960#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-bhopal-textiles-ltd-bhopal-on-17-october-1960"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"The Commissioner Of Income-Tax, &#8230; vs Bhopal Textiles Ltd., Bhopal on 17 October, 1960","datePublished":"1960-10-16T18:30:00+00:00","dateModified":"2019-02-11T03:30:53+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-bhopal-textiles-ltd-bhopal-on-17-october-1960"},"wordCount":1389,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Supreme Court of India"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-bhopal-textiles-ltd-bhopal-on-17-october-1960#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-bhopal-textiles-ltd-bhopal-on-17-october-1960","url":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-bhopal-textiles-ltd-bhopal-on-17-october-1960","name":"The Commissioner Of Income-Tax, ... vs Bhopal Textiles Ltd., Bhopal on 17 October, 1960 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"1960-10-16T18:30:00+00:00","dateModified":"2019-02-11T03:30:53+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-bhopal-textiles-ltd-bhopal-on-17-october-1960#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-bhopal-textiles-ltd-bhopal-on-17-october-1960"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-bhopal-textiles-ltd-bhopal-on-17-october-1960#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"The Commissioner Of Income-Tax, &#8230; vs Bhopal Textiles Ltd., Bhopal on 17 October, 1960"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/146789","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=146789"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/146789\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=146789"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=146789"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=146789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}