Supreme Court · 1953 INSC 70 · Decided 26 October 1953
Commissioner of Income-Tax, Bombay City v. Royal Western India Turf Club LTD.
- Court
- Supreme Court of India
- Citation
- 1953 INSC 70 · [1954] 1 S.C.R. 289
- Case number
- CIVIL APPEAL No. 165/1951
- Decided
- 26 October 1953
- Bench
- M. PATANJALI SASTRI, SUDHI RANJAN DAS, VIVIAN BOSE, GHULAM HASAN, NATWARLAL HARILAL BHAGWATI (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 10(6)
Headnote
SUPREME COURT REPORTS 289 has been raised that in the community to which the parties belong there was any such well recognised practice or belief. The defendants in the written statement make no assertion about it. But on the other hand, the plaintiff in paragraph 12 of his plaint asserts that belong ". J. Indeed it may be assumed that such a practice is not likely to grow up amongst Hindus where crema­ tion and not burial of the dead is the normal practice, except probably as regards sannyasis and in certain dissident communities. We see no reason to think that the Madras
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)