https://www.taxtmi.com/caselaws?id=277248 The Court held that the notice dated 23rd February 1938 issued under Section 34 of the Indian Income-tax Act was valid as the income had indeed escaped assessment. The income from zar-i-chaharum was not agricultural income and thus taxable. Similarly, the income from nazrana was considered a fee for building permissions and not agricultural income, making it taxable. The late Maharaja of Benares, although recognized as a Ruler of an Indian State, was not exempt from taxation as he was not an independent sovereign, and his income from properties in British India was subject to taxation under the Government of India Act. en-us Tue, 10 Feb 1942 00:00:00 +0630 Thu, 29 Nov 2018 17:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277248 The Court held that the notice dated 23rd February 1938 issued under Section 34 of the Indian Income-tax Act was valid as the income had indeed escaped assessment. The income from zar-i-chaharum was not agricultural income and thus taxable. Similarly, the income from nazrana was considered a fee for building permissions and not agricultural income, making it taxable. The late Maharaja of Benares, although recognized as a Ruler of an Indian State, was not exempt from taxation as he was not an independent sovereign, and his income from properties in British India was subject to taxation under the Government of India Act. Case-Laws Income Tax Tue, 10 Feb 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=277248