Supreme Court27 Oct 1964Dismissed

Commissioner of Income Tax, Madras Vs S. Raman Chettiar

Supreme Court Of India · AIR 1965 SC 1031 : (1965) 55 ITR 630 : (1965) 1 SCR 883

General Clauses Act, 1897 — Section 6Income Tax Act, 1922 — Section 22, 22(1), 22(2), 22(3), 34Income Tax and Business Profits Tax (Amendment) Act, 1948 — Section 34