Supreme Court · 1970 INSC 97 · Decided 20 April 1970
Commissioner of Income-Tax, Calcutta v. Kokila Debi
- Court
- Supreme Court of India
- Citation
- 1970 INSC 97 · [1971] 1 S.C.R. 312
- Case number
- CIVIL APPEAL No. 220/1967
- Decided
- 20 April 1970
- Bench
- J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66(1)
Headnote
fll<li<ll l t11colll<'·ttU: Act, 19:!.:!.-S. 41 (I l Prfll·isa-Sn>pc nf. 1!. :t Hindu £Ovcrncd b~ M_it'ak, hara S~hocil o~ Hin~u ~aw tlcdic:ucu certain >cl(-acquircc.l propcrues m fnvour ot the dctty _Sn Sn l•war Gopal Jew. He cxccutcc.I a <.Iccc.I of t the ~aid c.Jccds to be utilised for the scva o t ~he dcoty and the remaining one­ third w:os to he retained in the hands of the trustees. to meet the collec­ tion charges. taxes and other incidcn~ al expense-s relillmg to the tnm pm. pertic.<. Under the trust·<.lccus the
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