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of <h1>High Court ruling: Income from securities taxed as business income, not under Section 8.</h1> The High Court of Madras held that the amount received by the petitioner was taxable as business income under Section 10, rather than as income related to ... - The High Court of Madras ruled that the sum of Rs. 3,250 received by the petitioner was a business income taxable under Section 10, not related to securities under Section 8. The court directed the assessee to pay Rs. 250 as costs to the Commissioner of Income-Tax. (Case citation: 1935 (3) TMI 26)
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