Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 17a powers of comissioner to transfer cases Sorted by: old Year: 1914

Forbes Vs. Secretary of State for India

Court : Kolkata

Reported in : AIR1915Cal621,(1915)ILR42Cal151

..... in the course of the argument.13. the case turns upon the income tax act (ii of 1886), which is described as 'an act for imposing a tax on income derived from sources other than agriculture.' the preamble is in these terms, 'whereas it is expedient to impose a tax on income derived from sources other than agriculture; it is hereby enacted as follows.' then there is a definition of ..... income as being income and profits accruing and arising or received in british india, and .....