Search Results Page

Search Results

1 - 9 of 9 (0.23 seconds)

Ram Bilas Radhey Sham vs Sales Tax Officer, Iii, Kanpur on 14 November, 1961

In Radhey Shyam v. Agricultural Income-tax Officer, [1955] A.L J. 325 (All.) Daval J. held that, apart from the declaration enacted by Section 3 of the U. P. Agricultural Income-tax (Amendment) Act, 1953, the word "person" in Section 2(11) makes no reference to the period and time when the person should have owned or held property. In his view it was not necessary at all that during the year of assessment a person must own or hold property in order to attract Section 3.
Allahabad High Court Cites 2 - Cited by 3 - Full Document
1