COMMISSIONER OF INCOME TAX Vs. KARUMUTHU THIAGARAJA CHETTIAR
Decided On October 19, 1953
COMMISSIONER OF INCOME TAX Appellant
V/S
KARUMUTHU THIAGARAJA CHETTIAR Respondents
JUDGEMENT
(1.) THE question on which we are called upon to express our opinion is
(2.) THE facts as stated above do not, in our opinion, present any difficulty in answering the question against the assessee. Section 8 of the Income Tax Act, 1961 provides :-