Supreme Court · 1967 INSC 295 · Decided 12 December 1967
Commissioner of Expenditure-Tax, Gujarat, Ahmedabad v. Darshan Surendra Parekh
- Court
- Supreme Court of India
- Citation
- 1967 INSC 295 · [1968] 2 S.C.R. 589
- Case number
- CIVIL APPEAL No. 2523/1966
- Decided
- 12 December 1967
- Bench
- J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
- Outcome
- Order modified
- Case type
- Civil
Headnote
Expenditure Tax Act (29' of 1957), ss. 2(g) and 4-Assessee a Hindu undivided family-Karta, if dependant of assessee-Expenditure by trus· t~s on behalf qf children of karta-Whether liable lo be included under 1. 4(1) or (II). Section. 4(i) of the Expenditure Tax Act, 1957, is intended to expenditure of an asse11see, the expenditure incurred directly or indirectly by a person other than tho asseasee for dischargina· any obligation of the assessee, or for the personal requirement of the aasessee or of any of the assessee's dependants, which, but for the ex. penditure having
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