Supreme Court · 1959 INSC 86 · Decided 15 May 1959
Maharajadhiraj Sir Kameshwar Singh v. The State of Bihar
- Court
- Supreme Court of India
- Citation
- 1959 INSC 86 · [1960] 1 S.C.R. 332
- Case number
- CIVIL APPEAL No. 254/1954
- Decided
- 15 May 1959
- Bench
- SUDHI RANJAN DAS, NATWARLAL HARILAL BHAGWATI, M. HIDAYATULLAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
COURT REPORTS [1960(1)) r959 having been appointed managing director because of Th C -. . his being a promoter of the company and having e ommissioner II k h f I · El · of Income-tax actua y ta en over t e concern o nd1a ectnc v. Works from Milkhi Ram and others. The finding in Kalu B. K. Rohatgi did not contribute anything out of his personal funds if any. In the circumstances, we are clearly of opinion that the managing director's remuneration received by B.K. Rohatgi was, as between him and the Hindu undivided family, the income of the latter and should be assessed in
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)