Supreme Court · 1971 INSC 245 · Decided 14 September 1971
Commissioner of Wealth Tax, Rajasthan v. Iier Highness Maharani Gayatri Devi of Jaipur
- Court
- Supreme Court of India
- Citation
- 1971 INSC 245 · [1972] 1 S.C.R. 707
- Case number
- CIVIL APPEAL No. 2149/1968
- Decided
- 14 September 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
G H 707 COMMISSIONER OF WEALTH l'AX, RAJASTHAN II, IIER HIGHNESS MAHARANI GAYATRI DEVI OF JAIPUR September 14, 1971 [K. s. HEGDE AND A. N. GROVER, )J.) Wealth Tax 11ct (21 of 1957), s. 2(e) (iv)-Assessee entitled to half !Jiu.re of inco1ne of trust fund-Trust fund capable of being should pay to the a"cssee during her life time 50 per cent of the income Of the trust fund. cfhe settlement \\/flS ifrcvQ.o cable and the properties mentioned in the schedule to the trust rleed stood transferred to the_ name of the trustees. Under the clauses of the deed the trust fund
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