HABIB INSURANCE COMPANY LIMITED versus COMMISSIONER OF INCOME TAX
Sections 4 (3) (xii), 10 (7) and Schedule R, R2 (b), an insurance company, although not involved in the life insurance business, whose profits and benefits are subject to the provisions of the first schedule. Was compiled The Income Tax Act, 1922, called for examination of house property income under section 4 (3) (xii), the profit and insurance business was obtained, which classified the headings like SA and taxable. There were ways of The income specified in Sections 7, 8, 9 and 10 of the Income Tax Act, 1922 shall be irrelevant
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