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Income Tax Act 1922

Commissioner of Income Tax, West Bengal v. Calcutta Agency Ltd.

Income Tax Act, 1922 – Ss. 10 (2) (xv) & 66 – Reference – Jurisdiction of High Court – Duty to decide case on facts stated by Tribunal – Accepting arguments of counsel as proved facts and basing decision on them, impropriety of – Business Expenditure – Payments to avoid disclosure of misfeasance of directors – Burden of proof. AIR 1951 SC 108 : 1951 (19) ITR 191 : 1950 SCR 1008