Tolaram Ramdas & Co. vs Commissioner Of Income Tax

Authority: Judicial Commissioner Date: 1937-10-18 Section: 170(1) Acts: Income Tax Act (pre-1961, likely 1922 Act), English Income Tax Act 1918 Result: Assessee Citation: (1937) 5 ITR 680 (SIND) Justices: Rupchand Bilaram, J.C. & D.C. Mehta, J. Appeal No: Ref. Appln. No. 159 of 1934
Whether transfer of sole agency rights constitutes 'succession to business' under Section 26 of the Income Tax Act --- Held No.

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