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    <title>1956 (5) TMI 1 - Supreme Court</title>
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    <description>The Supreme Court upheld the findings of the Income-tax Appellate Tribunal and High Court regarding constructive remittances from Jubbal State to British India. It was determined that the payments made by the debtor in British India were under the appellant&#039;s instructions, constituting constructive remittances of profits. The Court rejected the appellant&#039;s arguments against the correctness of the remittances and inclusion of entire profits in the sum received. Ultimately, the Court found no substantial legal question and dismissed the appeal, affirming the High Court&#039;s decision under the Indian Income-tax Act, 1922.</description>
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    <pubDate>Fri, 04 May 1956 00:00:00 +0530</pubDate>
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      <title>1956 (5) TMI 1 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=49666</link>
      <description>The Supreme Court upheld the findings of the Income-tax Appellate Tribunal and High Court regarding constructive remittances from Jubbal State to British India. It was determined that the payments made by the debtor in British India were under the appellant&#039;s instructions, constituting constructive remittances of profits. The Court rejected the appellant&#039;s arguments against the correctness of the remittances and inclusion of entire profits in the sum received. Ultimately, the Court found no substantial legal question and dismissed the appeal, affirming the High Court&#039;s decision under the Indian Income-tax Act, 1922.</description>
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      <pubDate>Fri, 04 May 1956 00:00:00 +0530</pubDate>
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