1999 INSC 0952
SUPREME COURT OF INDIA

Alankar Commercial Pvt. Ltd.

Vs.
Assistant Commissioner of Income-tax

                                      (B.N.Kirpal and S.Rajendra Babu JJ.)

06.12.1999

                                                       ORDER

The Text below is only a summarized version of the order pronounced

Dispute was whether Income Tax Act was applicable in respect of employees in Sikkim in respect
of assessment year for which notice was served in New Delhi. Under Indian Income Tax Act income
is taxed on income which accrues or arises in India. Notice had been issued in relation of income
which is stated to have been arisen in India and this can be done even if petitioner has a company
registered in Sikkim. Appeal dismissed.