loans. He consequently claims that the sums in dispute represent taxable income of the assessee under Ss. 2(15), 3, 6, 12, 55, 56 and 58 of the Indian Income-tax Act, 1922.
In consequence of this dispute, the Commissioner of Income-tax has stated a case for our opinion on the four questions of law submitted in para 15. Question (4) deals with the genuineness of the alleged loans, but in para 33 the Commissioner explains the basis on which he has submitted this question, although in one sense it may
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