1966 (5) TMI 13 - SC - Income Tax

Whether an advocate of the High Court of Bombay is liable to pay income-tax on his receipts?

Held that:- The receipts were not chargeable to tax either under the head of professional income or under the residuary head. It was not said that the receipts might be brought to tax under any other head. In our opinion, therefore, the receipts were not chargeable to tax at all. Appeal allowed.