ISSUE:
Whether the sums in dispute represent taxable income of the assessee under the Indian Income-tax Act, 1922?
RULE:
Sections 2 (15), 3, 6,12, 55, 56 and 58 of the Indian Income-tax Act, 1922?
Whether the sums in dispute represent taxable income of the assessee under the Indian Income-tax Act, 1922?
Sections 2 (15), 3, 6,12, 55, 56 and 58 of the Indian Income-tax Act, 1922?