Supreme Court · 1966 INSC 225 · Decided 14 October 1966
Chandulal Harjivandas, Jamnagar v. Commissioner of Income-Tax, GUJARAT.
- Court
- Supreme Court of India
- Citation
- 1966 INSC 225 · [1967] 1 S.C.R. 921
- Case number
- CIVIL APPEAL No. 684/1965
- Decided
- 14 October 1966
- Bench
- J.C. SHAH, V. RAMASWAMI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 15(1)
Headnote
A B c D E F G CHANDULAL HARJIVANDAS, JAMNAGAR v. COMMISSIONER OF INCOME-TAX, GUJARAT. October 14, 1966 (J.C. SHAH AND V. RAMASWAMI, JJ.) Income-tax Act (11 of 1922), s. 15(1)-Children's Deferred Endow­ ment Assurance-Assured a minor-Proposer of insuranc.e his father­ Payment of premium out the life assured being that of the assessee, who was a minor. Under the contract of insurance, the Life Insurance Corporation of India Was liable to pay the sum assured (a) on the stipulated date of maturity, if the life assured was alive on that date, or (b) if the life assured were to die
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)