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1 - 10 of 16 (0.27 seconds)Income Tax Rules, 1962
Section 6 in Income Tax Rules, 1962 [Entire Act]
Hoogly Trust (Private) Ltd vs Commissioner Of Income-Tax, West ... on 4 February, 1969
In Hooghly Trust ( Private) Ltd. v. Commissioner of Income-
tax, West Bengal,(2) the question was whether the cloth
business and the business in the general section carried on
by the assessee constituted the same business within the
meaning of section 24(2). Adopting the test formulated by
Rowlatt, J., this Court set aside the judgment of the High
Court and upheld the one of the Tribunal that the cloth
business never assumed the proportion or stature of a
distinct and separate business and that there was sufficient
evidence to show dovetailing of the two business.