Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1956 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1956 (8) TMI 67 - HC - Income TaxExtract: .......x in each of the years following the six accounting years. Our answer, therefore, is that on the facts and in the circumstances of this case, the sum of ₹ 26,000 received by the assessee on 22nd April, 1950, is liable to be taxed in the assessee's hands as dividend within the meaning of that term in section 2(6A)(c) of the Income-tax Act.
|