Supreme Court · 1971 INSC 286 · Decided 15 October 1971
COL. H. H. Sir Harinder Singh v. C.I.T. Punjab, Haryana, J.&K. & Himachal Pradesh
- Court
- Supreme Court of India
- Citation
- 1971 INSC 286 · [1972] 2 S.C.R. 1
- Case number
- CIVIL APPEAL No. 1488/1969
- Decided
- 15 October 1971
- Bench
- C.A. VAIDYIALINGAM, P. JAGANMOHAN REDDY, KUTTYIL KURIEN MATHEW (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 16(3)(b)
Headnote
lncom-tax Act, 1922, ss. 9(2) and 16(3) (b)-Whether allowance under s. 9(2) can be Riven in respect of more than one residential house-Applicability of s. l6(3)(b)-Whether applies only to cases when corpus of propertry is transferred or is ultimately to or minor child-Whether income of trust or of ,ninor child to be assessed in father's hands. The appellant created a trust in 1955 by transferring cortain securities held by him to a bank as trustee. One of the beneficiaries of the trust was the appeliant's minor daughter M. The income accruing to
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