LAWS(MAD)-1956-8-28

BADIMA BIVI Vs. COMMISSIONER OF INCOME TAX

Decided On August 27, 1956
BADIMA BIVI Appellant
V/S
COMMISSIONER OF INCOME-TAX, MADRAS Respondents

JUDGEMENT

(1.) THERE was no dispute about the facts with reference to which we have to answer the question referred under Section 66(1) of the Income-tax Act:

(2.) WHETHER the requirements of Section 4(2) of the Act are satisfied is the question. Section 4(2) runs: