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1972 (4) TMI 22 - MADRAS HIGH COURTWhether reassessment made on the assessee-family u/s 34(1)(a) of the Indian Income-tax Act, 1922, are valid - Whether inclusion and assessment to tax of the share income from Kaloogala Estate in Ceylon in the hands of the assessee-family are justified - Whether, inclusion and assessment of the interest income is justified in law - Whether inclusion and assessment to wealth-tax, the value of the share in Kaloogala Estate in the net wealth of the assessee's family, is valid in law - Whether inclusion of the share from the Kaloogala Estate with that of the assessee-family in the assessment of 1950-51 was not justified
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