Supreme Court · 1969 INSC 338 · Decided 16 December 1969
Commissioner of Income-Tax, Madhya Pradesh v. Lady Kanchanbai
- Court
- Supreme Court of India
- Citation
- 1969 INSC 338 · [1970] 3 S.C.R. 323
- Case number
- CIVIL APPEAL No. 19/1969
- Decided
- 16 December 1969
- Bench
- J.C. SHAH, K.S. HEGDE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act Section 2(1l)(i)(a), 2(11)(i)(a)
Headnote
F 0 H a23 COMMISSIONER OF INCOME-TAX, MADHYA PRADESH i·. LADY KANCHANBAI December 16, 1969 [J. C. SHAH AND K. S. HEGDE, JJ.j Income-tax Act, 1922-S. 2(1l)(i)(a) and proviso-Previous year relevant to assess111ent year 1950-51 in respect o/ sources of income out­ side "taxable" Family. The income received by the assessee in the former Indian State of Madhya Bharat was not subject to tax under the Act but was taken into consideration in computing its "world incorile" for the purpose of determining the rate. After the Constitution calne into force the present
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)