6/1/2009

Board of Special Commissioners - Cases

Case No. 17/59   Decided: 18 July, 1959 previndexnext


Taxability or otherwise of income received after the Income Tax Act came into force, but arising from an agreement entered into prior to its enactment.

Income arising from the settlement of an obligation entered into and satisfied before the Income Tax Act came into force but which could not be effected before the enactment of the tax law due to lengthy legal litigation, is not chargeable to tax.



 

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