Held that dividents declared in England by companies resident in England are not subject to assessment under the Indian Income-tax Act, 1922, even though the company which earned them earned them in India and even though the shareholders or some of them are resident in British India.
| Ministry/ Department/ Residency | Legislative |
| Branch | Unofficial |
| From Year / Date (YYYY-MM-DD) |
1929 |
| To Year / Date (YYYY-MM-DD) |
1929 |
| Identifier | PR_000000377409 |
| File No./Reference No./Sheet No./Folio No. | Progs., Nos. 936, 1929 |
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