Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 1971 (1) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1971 (1) TMI 15 - SC - Income TaxAssessee's contribution to an unrecognized provident fund - interest on the assessee's contribution was not exempt from tax - It does not fall under the head " salary " because it was not a profit in lieu of salary u/s 17(3)(ii) - It was income falling under the head " income from other sources " taxable u/s 56 - Revenue's appeal is allowed
|