https://www.taxtmi.com/caselaws?id=7241 The apportionment of profits from impugned sales to British India was upheld where the assessee maintained canvassing arrangements there and part of the sales groundwork was done in that territory. The Supreme Court had already concluded that the sales were taxable in British India, leaving only the division of profits for determination. As the Appellate Assistant Commissioner and the Tribunal had concurrently estimated one-third of the profits as attributable to British India, the HC declined interference in reference jurisdiction because no material showed that the estimate was erroneous, grossly improper, or unsupported by the record. en-us Wed, 31 Jan 1968 00:00:00 +0530 Mon, 16 Feb 2009 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7241 The apportionment of profits from impugned sales to British India was upheld where the assessee maintained canvassing arrangements there and part of the sales groundwork was done in that territory. The Supreme Court had already concluded that the sales were taxable in British India, leaving only the division of profits for determination. As the Appellate Assistant Commissioner and the Tribunal had concurrently estimated one-third of the profits as attributable to British India, the HC declined interference in reference jurisdiction because no material showed that the estimate was erroneous, grossly improper, or unsupported by the record. Case-Laws Income Tax Wed, 31 Jan 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7241