1949 (8) TMI 20 - HC - Income Tax

Summary

The High Court of Patna ruled that income received by the Bar Council from fees paid by advocates for enrollment and registration of apprentices is not exempt from income tax under Section 4(3)(i) of the Income-tax Act. The Court held that such fees do not fall under income derived from property held under trust or legal obligation. The decision aligns with a similar ruling by the Madras High Court. The Income-tax Department was awarded costs of the reference amounting to Rs. 250.