Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1971 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1971 (9) TMI 52 - ALLAHABAD HIGH COURTWhether, on the facts and in the circumstances of the case, the business of brick-kilns is not a cottage industry and, hence, income therefrom is not exempt from tax - Whether, on the facts and in the circumstances of the case, the claim for depreciation,on the amount incurred for the purchase of land has been rightly rejected - We answer both the questions referred in the affirmative, in favour of the Commissioner of Income-tax and against the assessee
|