Supreme Court · 1961 INSC 238 · Decided 11 August 1961
Chandrakant Krishnarao Pradhan and Another v. The Collector of Customs, Bombay and Others
- Court
- Supreme Court of India
- Citation
- 1961 INSC 238 · [1962] 3 S.C.R. 108
- Case number
- CIVIL APPEAL No. 80/1960
- Decided
- 11 August 1961
- Bench
- P.B. GAJENDRAGADKAR, K. SUBBA RAO, M. HIDAYATULLAH, J.C. SHAH, RAGHUBAR DAYAL (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 19; Customs Act
Headnote
Cominiati~ntr oJJn~-tax1 ft! odraa v. S.A.S. JI arim~hu }{ adar /{ idayatu l l ah J. 1961 A ugu1t JI. 108 SUPREME COURT REPORTS [1962] daily in onli.nary Jifo. There is also equity (if equitable considerat.ions can be taken into aocount in a taxing Act) in giving earned income relief to a relief, "such income" will be included which, though it is the income of another person, has been earned by the assessee, or, in the case of a firm, whore the u.ssessee is a partner, by his being actively engaged as part.ncr in the conduct of the business. The wordH "where the
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)