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1961 (8) TMI 6 - SC - Income TaxWhether on the facts and circumstances of the case there was a change in the persons carrying on the business within the meaning of section 8(1) of the Excess Profits Tax Act ? Held that:- The appellant submitted to the assessment of income-tax of the income from all the three businesses only at Virudhunagar, and held that these factors clearly indicated that the dominant motive in forming the partnerships was the avoidance or reduction of liability to the excess profits tax. It is in the light of these facts that the attack made by the appellant is against the answer given by the High Court to the question referred to it has to be judged. Thus considered we must hold that there is no substance in the appeal. It accordingly fails and is dismissed
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