Supreme Court · 1960 INSC 181 · Decided 25 October 1960
Maharajadhiraja Sir Kameshwar Singh v. Commissioner of Income-Tax, Bihar and ORISSA.
- Court
- Supreme Court of India
- Citation
- 1960 INSC 181 · [1961] 2 S.C.R. 74
- Case number
- CIVIL APPEAL No. 357/1958
- Decided
- 25 October 1960
- Bench
- S.K. DAS, J.C. SHAH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 4(3)(viii), 2(1)
Headnote
SUPREME COURT REPORTS MAHARAJ ADHIRAJ A SIR KAMESHWAR SINGH v. [1961] COMMISSIONER OF INCOME-TAX, BIHAR AND ORISSA. (S. K. DAS and J: C. SHAH, JJ.) Income Tax-Exemption from taxation-Agricultural income from trust properties-Trustee's remuneration a percentage of such income and resting on trust lands for the maintenance of certain temples and Thakoorbaries. He was to be the trustee of the institutions and was to get 15% of the net income of those lands as trustee's remuneration. Before the income-tax authorities the appellant claimed that as the income received from agricultural
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)