--proceedings the assessees income was below the taxable amount for the purposes of super tax. Ruling that Section 34 of the Income Tax Act, 1922 has retrospective effect and should not be confined to assessments under that Act.
| Ministry/ Department/ Residency | Central Board Of Revenue |
| Branch | Income Tax |
| From Year / Date (YYYY-MM-DD) |
1923 |
| To Year / Date (YYYY-MM-DD) |
1923 |
| Identifier | PR_000000653221 |
| File No./Reference No./Sheet No./Folio No. | Progs., Nos. 210-IT, 1923(B) |
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19 views
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