THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS
ITA/46/2020HC Kerala03 Apr 2024
Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX
42 ITR 49) that if the income from
a source falls within a specific head, the fact that it may indirectly be covered by
another head will not make the income taxable under the latter head. (See also
CIT v. Chugandas and Co. (1965) 55 ITR 17 (SC).
(14) Section 14 of the Income Tax Act, 1961 as it stood
