Supreme Court · 1993 INSC 138 · Decided 2 April 1993
Jyotendrasinhji v. S.L. Tripathi and ORS.
- Court
- Supreme Court of India
- Citation
- 1993 INSC 138 · [1993] 2 S.C.R. 938
- Case number
- CIVIL APPEAL No. 1301/1991
- Decided
- 2 April 1993
- Bench
- B.P. JEEVAN REDDY, N. VENKATACHALA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136; Income Tax Act Section 5, 63, 164
Headnote
v. S.l. TRIPATHI AND ORS. APRIL 2, 1993 ,.,. B [B.P. JEEVAN REDDY AND N. VENKATACHALA, JJ.) Constitution of India, I950: Altic/es 136, 226 read with provisions in - Chapter XIX-A. Income Tax Act 1961-Settlement Commission's order-In- terference or judicial review under Arlicle 226 or 6J- Sett/or's power under U.S. deed-Extent of-Revenue's. option to tax income D froni a discretionary trnst in the hands of trnstees or beneficiaries. Income Tax Act, 1961: Sections 5, 63, 164( I T-f.J.K. settlement deed/tn1st deed--lncome declared and .shown in Tax returns by sett/or and
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