LAWS(BOM)-1945-3-22

ARUR D V Vs. COMMISSIONER OF INCOME TAX

Decided On March 23, 1945
D. Appellant
V/S
ARUR V. COMMISSIONER OF INCOME-TAX, BOMBAY. Respondents

JUDGEMENT

(1.) THIS is a reference under Section 66 (1) of the Indian Income-tax Act, 1922. The assessment year is the year 1939-40 in respect of the accounting year, which in this case is the year ending May 31, 1938.