67 results for “house property”+ Section 9(1)(vii)clear
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Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA
property rights only but is derived from carrying on an adventure or concern in the nature of trade.” The provisions of sections 9 and 10 of the Indian Income-tax Act, 1922, correspond to sections 22 and 28 of the 1961 Act, the latter - - 42 being in almost identical terms with the earlier enactment.” From the above judgments