Supreme Court · 1981 INSC 31 · Decided 11 February 1981
Bhagwan Dass Jain v. Union of India
- Court
- Supreme Court of India
- Citation
- 1981 INSC 31 · [1981] 2 S.C.R. 808
- Case number
- SPECIAL LEAVE PETITION (CIVIL) No. 8720/1979
- Decided
- 11 February 1981
- Bench
- A.P. SEN, E.S. VENKATARAMIAH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 270(1), 136; Income Tax Act Section 23(2)(i), 9
Headnote
Income-tax Act, 1961, S. 23(2)(i) & Constitution of India 1950, Seventh Schedule List I, Entry 82 and List II, Entry 49-Income-Incorne froni hou.~e property-Self-occupied property-Whether on1ounts to income-Legislative practice-Interpretation of entries in Lists. fYords and 82. Section 22 tn 27 of the Income-tax Act, 1961 relate to the levy and com­ putation of tax on income from house property. Section 23(2) (i) states that where the property consists of a house in the occupation of the owner for the purposes of his residence, the annual value of such house
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