SHABINA ABRAHAM vs. COLLECTOR OF CENTRAL EXCISE & CUSTOMS
C.A. No.-005802-005802 - 2005Supreme Court29 Jul 2015
Section 11Section 11ASection 4(3)(a)
9.
The position under the Income Tax Act, 1922 was also the
same until Section 24B was introduced by the Income Tax
10
Page 11
JUDGMENT
(Second Amendment) Act of 1933. Prior to the introduction of
the aforesaid Section, the Bombay High Court had occasion to
deal with a similar question in Commissioner of Income Tax,
Bombay v. Ellis
