Assessment – Burma profits – 1936 – 37 . Inclusion of in Total income for assessment in 1937 – 38.Indian Income – tax Act, 1922 – Section 16(3) (iii) – Policy assigned to wife – Income from capital received by on maturity by speculation – Inclusion of in the husband income. Decision that income is due to shell and luck & not to the transferred asset.

The National Archives of India is on a mission to digitize and make available online each and every record in its repositories. This is an ongoing effort and some records will be made available before the others.

Hereby you can give us your request for a particular record and we shall digitize and make it available on priority, at a fee, subject to its availability in legitimate conditions.