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(1965) 1 MLJ 288 (Mad)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Present : Mr. Justice K. Srinivasan and Mr. Justice T. Venkatadri
Case Number(s) : T. C. No. 33 of 1962. (Ref. No. 12 of 1962).
Judgement Date :
Tuesday 15th of December 1964
| Akberally Esufally (deceased) and others | .....Appellant(s) | | Versus | | | Commissioner of Income-tax, Madras | .....Respondent(s) |
Income-tax Act (XI of 1922) — Income — Unexplained deposits — Onus of proof — Assessee, partner of firm in taxable territory — Existence of no other source of income outside taxable territory, conceded — Inference, income derived from business in taxable territory — Logical and not speculative.
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