1950 (5) TMI 4 - SUPREME COURT - Income Tax

Extract:
.......vy of the taxes are substantially similar to the provisions of the Bombay Act discussed in Civil Appeal No. 66 of 1949. For the reasons given in that appeal and as a result of that decision this appeal stands dismissed with costs and we consider that the High Court of Allahabad has answered the questions above mentioned correctly. Appeal dismissed.