Supreme Court · 1973 INSC 25 · Decided 6 February 1973
Moosa S. Madha & Azam S. Madha v. Commissioner of Income-Tax, West Bengal, Calcutta
- Court
- Supreme Court of India
- Citation
- 1973 INSC 25 · [1973] 3 S.C.R. 497
- Case number
- CIVIL APPEAL No. 491/1970
- Decided
- 6 February 1973
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY, HANS RAJ KHANNA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
F G H 497 MOOSA S. MADHA & AZAM S. MADHA v. COMMISSIONER OF INCOME-TAX, WEST BENGAL, CALCUTTA Febuary 6, 1973 [K. S. HEGOE, P. ]AGANMOHAN REOOY AND H. R. KHANNA, JJ.J Income-tax A.ct, 1922, •· 4A(a)(iil)-A.ssessee held to be 'resident' but 'not ordinarily resident'-Burd,en of of Jnco1ne was from accrued profits/Burden Of provJ'ng that it was not from accrued profits-was on assessee-Quertion tlint TrihuMl did not consider photos/at copies of aceounts produced before rt not raised in application under s. 66(1 )-High Court rightly refused to take such copies into
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