MUSAMMAT RADHA KUER Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) -

(2.) THIS is a reference under Section 66 (3). Indian Income-Tax Act, by the Commissioner of Income-tax, Bihar and Orissa, in which the Court is required to answer the following question :-

(3.) ON appeal the Assistant Commissioner reversed the decision of the Income-tax Officer and held that this sum was exempt from taxation under Section 14 (1), Indian Income-tax Act.