Question

Human labour and skill are required both in the performance of the basic as well as the subsequent operations. Describe the facts of the Supreme court case CIT vs. Raja Benoy Kumar Sahas Roy (1957) and the income tax principle derived from it. Also, explain the scheme of partial integration of non-agricultural income with agricultural income ,giving suitable example.

Answer 1

Answer:

Human labour and skill are required both in the performance of the basic as well as the subsequent operations. Describe the facts of the Supreme court case CIT vs. Raja Benoy Kumar Sahas Roy (1957) and the income tax principle derived from it. Also, explain the scheme of partial integration of non-agricultural income with agricultural income ,giving suitable example.

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