Supreme Court · 1961 INSC 239 · Decided 14 August 1961
Commissioner of Income-Tax, Kerala and Coimbatore v. Puthiya Ponmanichintakam Wakf Manager P. P. Ayesha Bi Bi
- Court
- Supreme Court of India
- Citation
- 1961 INSC 239 · [1962] 3 S.C.R. 137
- Case number
- CIVIL APPEAL No. 397/1960
- Decided
- 14 August 1961
- Bench
- P.B. GAJENDRAGADKAR, K. SUBBA RAO, M. HIDAYATULLAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 41(1), 41(I)
Headnote
SUPREME COURT REPORTS 137 BY COURT : In accordance with the opinidn · of th~ majority, the petitions must fail except to the ext"Jnt that we declare r.10 (c) to be an unreasonable restraint upon the right of the petitioners to carry on thei.r avocation, and r. ll, when it only), as they have lost substantially. Petitions dismissed except for sl·ight mod·ifi· cation. COMMIS8IONER OF INC0.\1E-TAX, KERALA AND COIMBATORE v. PUTHIYA PONMANICHINTAKAM WAKF MANAGER P. P. AYESHA BI BI (P. B. GAJENDRAGADKAR, K. SuBBA RAO and M. H!DAYATULLAH, JJ.)
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)