https://www.taxtmi.com/caselaws?id=276544 Relief under section 25(4) of the Indian Income-tax Act, 1922 was unavailable unless tax had earlier been charged on the business itself under the Indian Income-tax Act, 1918. An assessment confined to the receipt in British India of profits from a foreign business did not amount to a charge on that business as such. The court rejected the suggested reading of "on which" as "with reference to which", treating it as an impermissible rewriting of the statute. The reference was answered against the assessee, and the transitional relief claim failed. en-us Tue, 02 Jan 1951 00:00:00 +0530 Tue, 13 Nov 2018 15:59:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276544 Relief under section 25(4) of the Indian Income-tax Act, 1922 was unavailable unless tax had earlier been charged on the business itself under the Indian Income-tax Act, 1918. An assessment confined to the receipt in British India of profits from a foreign business did not amount to a charge on that business as such. The court rejected the suggested reading of "on which" as "with reference to which", treating it as an impermissible rewriting of the statute. The reference was answered against the assessee, and the transitional relief claim failed. Case-Laws Income Tax Tue, 02 Jan 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276544