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(1963) 2 MLJ 88 (Mad)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Present : Mr. Justice G. R. Jagadisan and Mr. Justice K. Srintvasan
Case Number(s) : T.C. No. 165 of 1961. (9th Phalguna, 1884, Saka).
Judgement Date :
Wednesday 28th of February 1962
| A. R. N. Chinna Narayanan Chettiar | .....Appellant(s) | | Versus | | | The Commissioner of Income-tax, Madras | .....Respondent(s) |
Income-tax Act (XI of 1922), section 10 — Income — Capital or income — Test — Property of money-lending firm — Allotment to assessee on dissolution — No money-lending business carried on by assessee thereafter — Subsequent realization of property — Surplus, whether taxable.
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