Supreme Court · 1950 INSC 19 · Decided 26 May 1950
Commissioner of Income-Tax, U.P. v. Gappumal Kanhalya Lal
- Court
- Supreme Court of India
- Citation
- 1950 INSC 19 · [1950] 1 S.C.R. 563
- Case number
- CIVIL APPEAL No. 6/1949
- Decided
- 26 May 1950
- Bench
- M. PATANJALI SASTRI, MEHR CHAND MAHAJAN, BIJAN KUMAR MUKHERJEA, SIR SYED FAZL ALI (4-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 9(1)(iv), 9, 66
Headnote
COURT REPORTS 563 in Gappumal Kanhaiya Lal v. Commissioner of Jncome­ tax ( 1 ) (the connected appeal took a correct view of this matter and the reasoning given therein has our approval. The result is that this appeal is allowed and the two questions which were referred to the High Court by . Agent for the· respondent : P. A. Mehta. COMMISSIONER OF INCOME-TAX, U.P. v. GAPPUMAL KANHAlYA LAL [SAIYID FAzL Au, PATANJALI SAsTRI, MEHR CHAND MAHAJAN ;nd MuKHERJEA JJ.] Indian Income-tax (XI of 1922), s. 9 (1) (iv)-lncome from p1"Dperty-Computation of annual value-Deduction of
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