Supreme Court · 1960 INSC 76 · Decided 14 April 1960
Darbar Shri Vira Vala Surag'vala, Vadia v. The State of Saurashtra (No-W Bombay)
- Court
- Supreme Court of India
- Citation
- 1960 INSC 76 · [1960] 3 S.C.R. 521
- Case number
- WRIT PETITION (CIVIL) No. 62/1956
- Decided
- 14 April 1960
- Bench
- SYED JAFFER IMAM, S.K. DAS, J.L. KAPUR, A.K. SARKAR, M. HIDAYATULLAH (5-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32; Income Tax Act Section 3
Headnote
·1 •• • 3 S.C.R. SUPREME COURT REPORTS -521 vVe have indicated above what is the crucial test in determining an association of persons within the meaning of s. 3, and we are of the view that the test suggested by lea1•ned counsel for the appellant are neither conclusive finding is that they have not exercised their right to separate en joyrnent, and except for receiving the dividends and interest jointly, it has been found that they have clone no act which has helped to produce income 111 respect of the shares and deposits. On these fmdings it cannot be held
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