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1949 (1) TMI 11 - HIGH COURT OF DACCAExtract: .......ase vide Mustafa Ali Khan v. Commissioner of Income-tax 1948 16 ITR 330 (PC) and In re Maharajadhiraj Sir Bijay Chand Mahiab 1940 8 ITR 378. For the reasons given above I would answer the questions referred to us, viz., 1(a) and (b) and 2, in the negative, with the result that both items are to be treated as assessable. Amiruddin Ahmad, J. I agree.
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