| Citation(s) |
|---|
| 1951 SLG 6947 1951 SLD 6947 = 1951 PLD 413 |
Lahore High Court
Civil Reference Case No..8 of 1949 referred by the Registrar, Income-tax Appellate Tribunal, Lahore, under section 66 (1) of the Indian Income-tax Act 1922 (Act XI of 1922) as amended by section 92 of the Income-tax (Amendment) Act 1939 (Act VI of 1939).
Before Muhammad Munir, C.J. and M. R. Kayani, J.
Civil Reference Case No..8 of 1949 referred by the Registrar, Income-tax Appellate Tribunal, Lahore, under section 66 (1) of the Indian Income-tax Act 1922 (Act XI of 1922) as amended by section 92 of the Income-tax (Amendment) Act 1939 (Act VI of 1939).
Before Muhammad Munir, C.J. and M. R. Kayani, J.
MESSRS. SIR WILLIAM ROBERTS TIMBER Co. LTD.,BARAMULA, KASHMIR STATE-Petitioner
VERSUS
COMMISSIONER OF INCOME-TAX PUNJAB AND N.-W. F. P. LAHORE-Respondent.
Law: Income Tax Act (XI of 1922)
Section: 4 (1) (a), 66 (1)
Law: Excess Profits Tax Act (XV of 1940)
Section: 5
P. L. D. 1951 Lahore 413