Supreme Court · 1971 INSC 241 · Decided 9 September 1971
Jodha Mal Kuthiala v. Commissioner of Income Tax, Punjab, Jammu & Kashmir, Himachal Pradesh and Patiala
- Court
- Supreme Court of India
- Citation
- 1971 INSC 241 · [1972] 1 S.C.R. 639
- Case number
- CIVIL APPEAL No. 1970/1968
- Decided
- 9 September 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 9(1), 9, 9(1)(iv)
Headnote
F G H 639' JODHA MAL KUTHIALA v. COMMISSIONER OF INCOME TAX, PUNJAB, JAMMU & KASHMIR, HIMACHAL PRADESH AND PATIALA September 9, 1971 [K. S. HEGDE AND A. N. GROVER, JJ.J Income-tax Act, s. 9(1)-Property left by evacuee in Pakistan-Ad­ ministered by Custodian under provisions of Pakistan firm deriving income from securities, property, business and other sources. In 1946 it purchased a hotel in Lahore for a sum of Rs. 46 la.as. For that purpose it raised a loan of Rs. 30 lacs from a bank and a loan of Rs. 18 lacs from one R. The loan taken from the bank was largely repaid but
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