https://www.taxtmi.com/caselaws?id=166289 The court upheld the applicability of the Indian Income-tax Act, 1922, to partially excluded areas, affirming that the Act extended to the entirety of British India. It clarified that the Governor possessed legislative powers under Section 92 of the Government of India Act, 1935, allowing for modifications to legislative acts. The court also deemed assessment proceedings initiated before a specific notification as valid, emphasizing that liability was based on charging sections of the Income-tax Act. Regarding the retrospective application of a regulation, the court ruled in favor of the Governor's authority to enact regulations with retroactive effect. Consequently, the court dismissed the appeals and upheld the High Court's decision. en-us Fri, 11 Apr 1947 00:00:00 +0530 Sat, 06 May 2017 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166289 The court upheld the applicability of the Indian Income-tax Act, 1922, to partially excluded areas, affirming that the Act extended to the entirety of British India. It clarified that the Governor possessed legislative powers under Section 92 of the Government of India Act, 1935, allowing for modifications to legislative acts. The court also deemed assessment proceedings initiated before a specific notification as valid, emphasizing that liability was based on charging sections of the Income-tax Act. Regarding the retrospective application of a regulation, the court ruled in favor of the Governor's authority to enact regulations with retroactive effect. Consequently, the court dismissed the appeals and upheld the High Court's decision. Case-Laws Income Tax Fri, 11 Apr 1947 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166289