1943 (6) TMI 5

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..... , in the case of In re Manager, Radhika Mohan Roy Wards Estate - a Reference under the provisions of Section 66 of the Indian Income Tax Act -reported in [1940] (8 I.T.R. 460). That case has been followed ever since not only by this Court at Patna in the case of Maharaja Bahadur Ram Ran Vijay Prasad Singh v. Province of Bihar [1942] (10 I.T.R. 446) which was decided on April 1, 1942, by a Bench co .....

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..... 10 representing the income arising from interest on arrears of rent under Section 67 of the Bengal Tenancy Act is taxable income. The assessee who brought this question must pay the costs of this Reference which are assessed at eleven gold mohurs. This will include the costs of preparing the paper book. GENTLE, J. - I agree. Reference answered accordingly.
Case laws, Decisions, Judgements, O .....

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