1942 (11) TMI 9

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.... Subbaraya lyer, for the Respondent. JUDGMENT  (Judgment of the Court was delivered by the Hon'ble the Chief Justice). The questions referred by the Income-tax Appellate Tribunal relate to the liability of the Bar Council of Madras to income-tax. The Income-tax authorities have imposed a tax on the income of the Council for the years 1939-40 and 1940-41. In the previous years no ....

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....duties, however, include the giving of facilities for legal education and training and the holding and conduct of examinations. Section 3 of the Income-tax Act which is the charging section makes, inter alia, an individual or association of persons liable to pay the tax on income. The Council has been taxed as an individual and there can be no doubt that it is an individual or association of pe....

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....e-tax Officer's order to the Appellate Assistant Commissioner and from the latter's order, which confirmed the Income-tax Officer's order, to the Income-tax Appellate Tribunal, which agreed with the Income-tax authorities that this clause did not exempt the income of the Council. Now, it is clear that it does exempt income derived from the investments of the Council if these investm....

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....able him to obtain instructions from the Commissioner of Income-tax. We agree to this course and the case will stand out of the list until next Monday. If it is possible, as it appears likely, that an agreement may be arrived at, it will not be necessary for this Court to answer the reference. This case coming on for further hearing on 9th November 1942 the Court made the following:- (The or....