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TMI Blog1966 (10) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee to write the book would not be more than twelve months, within the meaning of section 12AA of the Income-tax Act, 1922 ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in permitting the department to raise the contention that the income of the assessee did not fall under section 12AA of the Income-tax Act, 1922 ? (3) If the answer to question No. (2) is in the affirmative, whether the Appellate Tribunal was right in holding that the provisions of section 12AA of the Act did not apply and that the income of the assessee was income from business ? (4) Whether the Tribunal was right in holding that the income of the assessee was not a casual or non-recurring income ? " The assessee is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall bear the superscription of Kerala edition on the cover page. 3. No sale of the book shall be made to any outside agency. 4. The cost of the book shall be 12 annas (twelve annas). 5. An overriding commission of 25 per cent. on the books sold shall be given. 6. In the event of the irregular or late supply of copies, the contract is liable to be cancelled by the Government and the printer shall have to make good to Government any loss incurred thereby. 7. In the event of any doubt or dispute arising between the printer and the Government in respect of this contract, the decision of the Government shall be final and legally binding on the printer. 8. The printer shall be liable for all loss caused to the Government by his default or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eunder-- (i) in the case referred to in clause (a), one-half of the amount of such lump sum, royalities or fees as the income of the previous year in which the whole amount is received or receivable, and the other half as the income of the next succeeding previous year ; and (ii) in the case referred to in clause (b), one-third of the amount of such lump sum, royalties or fees as the income of the previous year in which the whole amount is received or receivable, and one-third of the said amount as the income of each of the two next succeeding previous years. " It is common ground that if we come to the conclusion that the agreement does not spell an assignment of any interest in the copyright of the book, questions Nos. (1), (2) and (3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l have printed legibly on it the name of the printer and the place of printing, and (if the book or paper be published) the name of the publisher and the place of publication. If the assessee wanted to substantiate his contention before the Tribunal, he could have produced a copy of the Kerala edition of the book. He did not do so, and a copy is not part of the statement of the case. We feel certain that he did not produce a copy of the Kerala edition for the simple reason that, if produced, it would have shown that he was both the printer and the publisher of the Kerala edition, and that his submission on the basis of section 12AA of the Indian Income-tax Act, 1922, had no factual foundation to support it. In the light of what is stated a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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