Supreme Court · 1971 INSC 253 · Decided 17 September 1971
Commissioner of Lncome Tax, Madhya Pradesh, Nagpur v. Hukamchand Mohanlal
- Court
- Supreme Court of India
- Citation
- 1971 INSC 253 · [1972] 1 S.C.R. 786
- Case number
- CIVIL APPEAL No. 2421/1968
- Decided
- 17 September 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 41(1)
Headnote
OF lNCOME TAX, MADHYA PRADESH, NAGPUR v. HUKAMCHAND MOHANLAL September 17, 1971 [K. S. HEGDE AND A. N. GROVER, JJ.J Jnco111e Tax Act, 1961, s. 41(1)- Assessee successor in business to her deceased husband--..A111ount received by assessee by way of remission of sales tax paid by h11sband-If Income-tax Act, 1961, in respect of certain amount received by her by way of remission from the C sales tax recovered from her husband. On the question whether the amount was assessable under s. 41(1) of the Act. HELD : Section 41 (I) does not apply, because, the assessee who is sought to be taxed
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