Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1946 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1946 (2) TMI 9 - HC - Income TaxExtract: .......his different sources of income. We are therefore of opinion that the expression "seven years" in Section 4-B of the Indian Income-tax Act should be taken as referring to the period of seven years of twelve calendar months each immediately preceding the commencement of the relevant previous year, and we answer the reference in that sense.
|