Supreme Court · 1965 INSC 101 · Decided 9 April 1965
Commissioner Income-Tax, U. P. v. Kunwar Trivikram Narain Singh
- Court
- Supreme Court of India
- Citation
- 1965 INSC 101 · [1965] 3 S.C.R. 700
- Case number
- CIVIL APPEAL No. 68/1964
- Decided
- 9 April 1965
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66A(2), 4, 4(3)(viii)
Headnote
focome Tax Act, 1922 (11 of 1922), ss. 2(1)(a) and 4(3) (viii;­ .Agricultural Income-Nature of. The respondent was the head oI a Hindu undivided family and was the descendant of a J agirdar. Certain disputes between the .Jagirdar and the Zamindars in the district had been settled in 1837 b:Y a the Government granted the Jagirdar and his heirs a pension in perpetuity to be calculated on the basi; of one­ fourth of the revenue of the Jagir. By this arrangement the collec­ tions from the Jagir became payable by the Zamindai's direct to the Government and the Jagirdar and his
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