Supreme Court · 1960 INSC 39 · Decided 4 March 1960
James Anderson, Administrator of the Estate of the Late Henry Gannon, Bombay v. The Commissioner of Income-Tax, Bombay
- Court
- Supreme Court of India
- Citation
- 1960 INSC 39 · [1960] 3 S.C.R. 167
- Case number
- CIVIL APPEAL No. 335/1956
- Decided
- 4 March 1960
- Bench
- S.K. DAS, J.L. KAPUR, M. HIDAYATULLAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 12B(l), 12B; Succession Act Section 241
Headnote
SUPREME COURT REPORTS 167 ously be decided on a fair and reasonable construction r960 of s. 19(6) itself, and the rule in question, even if Associated applicable would not be material in that behalf. We Cement companies accordingly hold that, on a fair and reasonable Ltd. construction of s. 19(6), to termmate t e sa1 awar can e given not · by an individual workman but by a group of work- men acting collectively either through their union or otherwise, and it is not necessary that such a group or the union through which it acts should represent the majority of workmen bound by the
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