SHABINA ABRAHAM vs. COLLECTOR OF CENTRAL EXCISE & CUSTOMS

51 I.T.R. 345, this Court referred with approval to the judgment in Ellis C. Reid’s case and further 15 Page 16 JUDGMENT held that even after Section 24B was enacted tax cannot be assessed on receipts on the footing that it is the personal income of the legal representative. This Court held:- “It was then urged that apart from

M/S.JASWAL NECO LTD. vs. COMMNR. OF CUSTOMS, VISAKHAPATNAM