1935 (1) TMI 25 - RANGOON HIGH COURT - Income Tax

Extract:
.......fore the Income tax Officer upon which he could come to the conclusion that the sum of ₹ 27,518, was interest upon loans that had accrued to the assessees in the accounting year, and as such was assessable to income tax for the year 1933-34. I would answer the question propounded in the affirmative. Mosely J. ‑I agree. Ba U, J.-I agree.