The Income Tax Reports - A Journal of the Law of Income Tax and Excess Profits Tax with Reports of Indian and Select English Cases

S. V. Aleyyama Chettiar v. Commissioner of Income-tax Madras 247 Mohan Lal Hiralal v. Commissioner of Incomtax ' C. F. and U. P. 259 0. RM. [...] 17.9 Amir-ud-din of Lahore In re 443 Pannabai v. Commissioner of Intone-tax C. P. and U. P. 154 Patiala State Bank v. Coniniissioner of Income-tax Bombay (P. [...] V. P. Pethaperumal Cho Liar v. Commissioner of Income-tax Madras.... [...] 5 and 6 Madras of 1941-42 on its file for decision on the following questions of law :- (1) Whether the income of the Bar Council from the various sources set out in the assessment order is exempt under Section 4 (3) (i) of the Income-tax Act ? (2) Whether the status of the Bar Council for the purposes of assessment is that of an ' individual ? or whether it does not come under any of the classes [...] The Appellate Assistant Commissioner however differed from the Income-tax Officer on the question of the status of the Bar Connell for purposes of assessment and held it to be an individual " 5.: thin the meaning of Section 3 of the Income-tax Act.