https://www.taxtmi.com/caselaws?id=49287 Paragraph 4 of the Merged States (Taxation Concessions) Order, 1949, was construed with section 14(2)(c) of the Income-tax Act, 1922, the States' Merger (Governors' Provinces) Order, 1949, and the Taxation Laws (Extension to Merged States and Amendment) Act, 1949. The concession was confined to income that would have been exempt under section 14(2)(c) if the merger legislation had not intervened, and only within the class of persons and income covered by the order. British Indian residents already outside that intended class could not claim the exemption for dividend income arising in a merged State. The assessee therefore was not entitled to the claimed rebate. en-us Fri, 12 Nov 1965 00:00:00 +0530 Tue, 19 Aug 2014 08:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49287 Paragraph 4 of the Merged States (Taxation Concessions) Order, 1949, was construed with section 14(2)(c) of the Income-tax Act, 1922, the States' Merger (Governors' Provinces) Order, 1949, and the Taxation Laws (Extension to Merged States and Amendment) Act, 1949. The concession was confined to income that would have been exempt under section 14(2)(c) if the merger legislation had not intervened, and only within the class of persons and income covered by the order. British Indian residents already outside that intended class could not claim the exemption for dividend income arising in a merged State. The assessee therefore was not entitled to the claimed rebate. Case-Laws Income Tax Fri, 12 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49287