Supreme Court · 1997 INSC 704 · Decided 21 October 1997
Commissioner of Wealth Tax, Gujarat-Iii, Ahmedabad v. Ellis Bridge Gymkhana ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 704 · [1997] SUPP. 4 S.C.R. 626
- Case number
- CIVIL APPEAL No. 650/1988
- Decided
- 21 October 1997
- Bench
- S.C. SEN, S. SAGHIR AHMAD (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 3
Headnote
Wealth Tax Act, 1957 : S.3-Unincorporated Club, an association of persons-Whether could be brought to tax as an 'individua/'-Held, No. Section 3 of the Wealth Tax Act, 1957 provided for charging every individual, Hindu undivided family and company to tax under that Act. The respondent, an to wealth tax for the assessment years 1970-71to1977-78. Its contention that it was not liable to be assessed under that Act at all was rejected by the D Wealth Tax Officer. The Appellate Assistant Commissioner took the view that the assessee could not be brought to tax under the Act. The
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)