Supreme Court · 1971 INSC 282 · Decided 12 October 1971

C.I.T. Andhra Pradesh v. C. P. Sarathy Mudaliar

Court: Supreme Court of India
Citation: 1971 INSC 282 · [1972] 1 S.C.R. 1076
Case number: CIVIL APPEAL No. 2242/1968
Decided: 12 October 1971
Bench: K.S. HEGDE, HANS RAJ KHANNA (2-judge bench)
Outcome: Dismissed
Case type: Civil
Acts & sections cited: Constitution; Income Tax Act Section 23A

Headnote

PRADESH v. C. P. SARATHY MUDALIAR October 12, 1971 [K. S. HEGDE AND H. R. KHANNA, JJ.J Income-tax Act, 1922, s, 2(6A) (e)-Dividend-H.U.F. holding .share& in names of its members-HUF not registered as shareholder Loans to HUF by company not dividend wilhin meaning of s. 2(6A) (e). were substantially interesf"d within the meaning of s. 23A of the Income-tax Act, 1922. fo the account years 'relevant to the assessment years 1955-56, and 1956·57 the company advanced certain loans to the aforesaid Hindu undivided· farnil:Y: The question ai;:ose whether these

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