1945 (1) TMI 25

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iar v. Commissioner of Income Tax, Madras, answer the first question, and the answer is that the assessment should be made under Section 9 of the Income Tax Act. The decision of this Court in Ramaswamy Ayyangar v. Commissioner of Income Tax, Madras, has bearing on the second question. In that case it was held that the expenses of obtaining probate and letters of administration were not deductible....