Central Board of Revenue. All India Income-tax Report and Returns for the year 1930-31

(15) The fact that the general accounts of all the partners of a registered firm are debited with the purchase price of a separate business would not by itself necessarily indicate that the business has been purchased by the firm and not by the partners themselves independently of the firm notwithstanding the fact that the money in the general accounts is admittedly the working capital of the fir [...] V. (Statement showing collection of Super-tax in the various Provinces in the year ending 31st March 1931). 86_36 Return No. [...] (Refunds under the Indian Income-tax Act 1922 granted in the various Provinces in the year ending 31st March 1931)- Madras. 45 Bombay 47 Bengal. 49 United Provinces. 51 Punjab. 53 Burma. 55 Bihar and Orissa. 57 Central Provinces. 89 Assam. 81 North-West Frontier Province. 63 Delhi. 65 Return No. [...] United Provinces. 117 Punjab. 119 Burma. 121 Bihar and Orissa. 123 Central Provinces. 125 Assam 127 NortWest Frontier Province. 129 Delhi District. 131 Return No. [...] (Classified statement of receipts of Super-tax in the various Provinces in the year ending 31st March 1931)— Madras.133-134 Bombay.135-138 Bengal. 139 United Provinces. 141 Punjab. 143 Burma.145-146 Bihar and Orissa. 147 Central Provinces. 149 Assam. 151 North-West Frontier Province 153 Delhi District