LAWS(MAD)-1943-10-1

RAMASWAMY AYYANGAR V Vs. COMMISSIONER OF INCOME TAX

Decided On October 15, 1943
V. RAMASWAMY AYYANGAR Appellant
V/S
COMMISSIONER OF INCOME-TAX MADRAS. Respondents

JUDGEMENT

(1.) (Judgment of the Court was delivered by the Honble the Chief Justice).

(2.) WE agree with the Commissioner of Income-tax that there are only two points which arise on the question referred namely :-

(3.) JUDGMENT