Supreme Court · 1965 INSC 253 · Decided 17 November 1965
J. N. Sharma v. H.H. Vijayakuverba Maharani of Morvi and Others
- Court
- Supreme Court of India
- Citation
- 1965 INSC 253 · [1966] 2 S.C.R. 618
- Case number
- CIVIL APPEAL No. 841/1964
- Decided
- 17 November 1965
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 2
Headnote
v. H.H. VUA Y AKUVERBA MAHARANI OF MORVI AND OTHERS November 17, 1965 [K. SUBBA RAO, J. C. SHAH AND s. M. Snoo, JI.] Expenditure Tax Act 1957 (29 of 1957), s. 18-A<sessee dying before Act came into force-Whet.her expenditure incurred by deceased liable to tax-Liability of legal 13(2) of the Act requiring them to fur­ nish a return in respect of the expenditure incurred by M between April 1, 1957 and August 1957 the date of his death. The res­ pondents objected that the Act did not apply to M because he had died before the date on which the Act came into force
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