Ambalal Himatlal vs Commissioner Of Income Tax And Excess Profits Tax

Authority: High Court Date: 1951-04-02 AY: 1944-45 Section: 176(1), 171(1) Acts: Income Tax Act 1922 Result: Revenue Citation: (1951) 20 ITR 280 (BOM) Justices: Chagla, C.J. & Tendolkar, J. Appeal No: IT Ref. No. 41 of 1950
Whether relief under Section 25(4) of the Income Tax Act extends to all sources of income of an assessee whose business was succeeded to, or is limited only to that specific business which was assessed under the 1918 Act --- Held: Limited only to that specific business.

šŸ”’ Direct Access Blocked

For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.

AI Deep Dive
0/5 selected

Membership Required

Unlock official PDFs for all landmark cases.

JOIN NOW āž”
Shopping Cart