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of <h1>Court affirms tax authorities: Amount from Mst. Ram Pyari is profits. Appeal dismissed under Section 66(3) with costs.</h1> The court upheld the Income-tax authorities' decision that the amount received from Mst. Ram Pyari constituted the applicant's profits, leading to the ... - The applicant was assessed for tax on a total income of Rs. 32,850, including a sum of Rs. 17,051 received from a lady named Mst. Ram Pyari. The Income-tax authorities concluded that the amount represented the applicant's profits, leading to the dismissal of the applicant's appeal. The court found the decision to be correct, stating that the issue was a question of fact, not law. The application under Section 66(3) was dismissed with costs.
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