Supreme Court · 1979 INSC 268 · Decided 18 December 1979
C.I.T., Madras v. K.S. Rathnaswamy
- Court
- Supreme Court of India
- Citation
- 1979 INSC 268 · [1980] 2 S.C.R. 519
- Case number
- CIVIL APPEAL No. 2007/1972
- Decided
- 18 December 1979
- Bench
- V.D. TULZAPURKAR, E.S. VENKATARAMIAH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
.. .; - 519 CIX, MADRAS '" JCS. RATHNASWAMY December 18, 1979 [ V. D. TULZAPURKAR AND E. S. VENKATARAMIAif, ) LJ Inclia:i lncorne 1ax Act, 1922, Section 4A(a)(ii) status of an as!Mssee "Q.J ,resident in the taxable territories in India" or non-resident-Scope of the ~ection in Ceylon. After the death of his father and his paternal uncle Arurnugha, the assessee's two other brothers Ganapathi and V'elayadham and his cousin Ganesa son of Arun1ugha formed a Hindu Undivided Family. That fa:mily owned an ancestral house at Orthanad in Taajore district, which \\'as used
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)