Year Previous
Legal definition for Indian law research
Definition
Year previous, the expression 'previous year' in s. 2(6A)(c) of the Income Tax Act, 1922 was meant the financial year preceding the year in which liquidation took place, Dhandhania Kedia and Co. v. CIT, AIR 1959 SC 219 (222): (1959) Supp 1 SCR 204.
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