Supreme Court · 1965 INSC 220 · Decided 25 October 1965
Commissioner of Income-Tax, Andhra Pradesh v. H. E. H. Mir Osman Ali Khan
- Court
- Supreme Court of India
- Citation
- 1965 INSC 220 · [1966] 2 S.C.R. 296
- Case number
- CIVIL APPEAL No. 46/1964
- Decided
- 25 October 1965
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66(1)
Headnote
Income-tax Act (11 of 1922) s. 8 proviso 3-Scope of. Part B Stales (Taxation Concessions) Order, 1950-Efject of. Indian State-Status under International Law. In respect of the assessments made on the Nizam of Hyderabad for the assessment years 1950-51 and 1951-52 the following questions arose in Income-tax Act, 1922 : (i) Whether having regard to the Covenant dated 25th January 1950 entered into by the assessee with. tb.e Oo..,,rnment of India at the time of merger of the State or Hyderabad wun tlle LJominion of India, the assessee was not liable to tax under the Income-tax Act; (ii)
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