Supreme Court · 1971 INSC 287 · Decided 15 October 1971
COL. His Highness Raja Sir Harinder Singh Brar Bans Bahadur v. Commissioner of Income-Tax, Punjab & ORS.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 287 · [1972] 2 S.C.R. 16
- Case number
- CIVIL APPEAL No. 34/1969
- Decided
- 15 October 1971
- Bench
- C.A. VAIDYIALINGAM, P. JAGANMOHAN REDDY, KUTTYIL KURIEN MATHEW (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66(1)
Headnote
HIGHNESS RiUA SIR HARINDER SINGH BRAR BANSBAHADUR v. COMMISSIONER OF INCOME-TAX, PUNJAB & ORS. October 15, 1971 (C. A. VAIDIALINGAM, P. JAGANMOHAN REDDY AND K. K. MATHEW, JJ.J Income-tax Act, 1922-Ruler of erstwhile princely state-If liable to tax itJ. resoect of versonal income earned in years 1946-47 and 1947-48 in respect of his personal income earned in British India, on the ground that he being a Ruler was immune from taxation on every source of income. On the question whether the appellant could claim immunity from tax under the Indian Income-tax Act, 1922 in respect
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