TURNER MORRISON & CO., LTD. vs COMMISSIONER OF INCOME-TAX,.WEST BENGAL.

The Supreme Court held that the Port Said Salt Association Ltd. was correctly treated as a non-resident company with its agent, Turner Morrison and Co. Ltd., in India under Section 43 of the Indian Income-tax Act, 1922. The Court ruled that the income derived from sales in India was assessable under Section 4(1)(a) as it was received in India, not under Section 42. The judgment clarified that the agents were not merely acting as intermediaries but were authorized to sell and collect proceeds, thus making the income chargeable to tax in India.