Judgement by the Madras High Court that interest which accrued in British India lent was not received either in Cash or by adjustment in the accounts was not liable to assessment to Income tax under the Income tax Act, 1918. Proposed Amendment of the Income tax Act, 1918 so as to provide for the mercantile system of accountancy being the legal method of determining the profits of businesses under the Act.
| Ministry/ Department/ Residency | Finance Department |
| Branch | Separate Revenue |
| From Year / Date (YYYY-MM-DD) |
1922-08 |
| To Year / Date (YYYY-MM-DD) |
1922-08 |
| Identifier | PR_000001457649 |
| File No./Reference No./Sheet No./Folio No. | Progs., Nos. 351-354, August 1922 |
| Part No. | PART C |
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14 views
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