Supreme Court · 1971 INSC 305 · Decided 5 November 1971
Commissioner of Income Tax, Kerala v. K. Srinivasan
- Court
- Supreme Court of India
- Citation
- 1971 INSC 305 · [1972] 2 S.C.R. 309
- Case number
- CIVIL APPEAL No. 1111/1969
- Decided
- 5 November 1971
- Bench
- K.S. HEGDE, A.N. GROVER, HANS RAJ KHANNA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 4, 95
Headnote
Finance Act, 1964, s, 2-lncome-tax if includes 'surchar11e' According to s. 2(2) of the Finance Act, 1964, whero the total income of an assessee includes anv income chargeable, under the head 'salaries~ income-tax and super-tax payable by the assessee on the salary portion shall be the pro­ vided in the Finance Act, 1963. Under s. 2 of the Finance Act, 1963, incometax was to be char.ged at the rates specified in Part I of the First Schedule and super-tax at the rates specified in Part II of that Sc.hedule. The income-tax was to be increased, in certain cases mentioned, bv
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