Supreme Court · 1967 INSC 146 · Decided 5 May 1967
Commissioner of Income-Tax, Gujarat v. Jayantilal Amratlal, Ahmedabad
- Court
- Supreme Court of India
- Citation
- 1967 INSC 146 · [1967] 3 S.C.R. 946
- Case number
- CIVIL APPEAL No. 474/1966
- Decided
- 5 May 1967
- Bench
- J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
B Indian Income-tax "Act, 1922, s. 16(1) (c), proviso l-S1ttlor making charitable trust and registering it under s. 35- Bombay Public Trusts A ct, 1950-S. 16(1) ( c) proviso 1 whether can be applied to income of trust on presumption +that sett/or may derive benefit contravening the Bombay a trust deed wmreby he created a charitable trust. The <ieccl was registered with the Charity Commissioner under the Bombay Public Trust Act, 1950. For the year 1958-59 the Income-tax Officer held that since the settlor had reserved to himself wide powers for his own benefit and had also
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