Supreme Court · 1964 INSC 103 · Decided 1 April 1964
Commissioner of Income-Tax, Kerala and Coimbatore v. L. W. Russel
- Court
- Supreme Court of India
- Citation
- 1964 INSC 103 · [1964] 7 S.C.R. 569
- Case number
- CIVIL APPEAL No. 220/1963
- Decided
- 1 April 1964
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 7(1)
Headnote
Income Tax-Scheme to effect a-policy of i.nsura.nce for the purpose of ensuring annuity to every employee on his attaini:ng age of superannuation or on happening of a spec~fied contin­ gency·-Contribution's to be made both by employer and em­ ployee-Whether amount paid b11 the of perquisite-Indian Income-tax Act. 1922 (11 of 1922), s. 7(1), The respondent is an employee of the English and Scottish Joint Co-operative Wholesale Society Ltd. incorporated in England. The Society established a superannuation scheme for the benefit of the male European members of its
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