https://www.taxtmi.com/caselaws?id=49583 The Supreme Court affirmed that the managing agency commission accrued in Bombay, where substantial services were performed, dismissing the appeal and upholding the High Court's decision. The Court found that the significant and responsible work of managing the companies was conducted from the head office in Bombay, despite occasional visits to Cochin. The appellant's argument for apportionment based on services rendered in Cochin was rejected, as the Tribunal's findings indicated negligible functions performed there. The appeal was dismissed with costs. en-us Tue, 19 Apr 1960 00:00:00 +0530 Wed, 03 Sep 2014 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49583 The Supreme Court affirmed that the managing agency commission accrued in Bombay, where substantial services were performed, dismissing the appeal and upholding the High Court's decision. The Court found that the significant and responsible work of managing the companies was conducted from the head office in Bombay, despite occasional visits to Cochin. The appellant's argument for apportionment based on services rendered in Cochin was rejected, as the Tribunal's findings indicated negligible functions performed there. The appeal was dismissed with costs. Case-Laws Income Tax Tue, 19 Apr 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49583