Supreme Court · 1960 INSC 224 · Decided 29 November 1960
Mahesh Anantrai Pattani and Another v. The Commissioner of Income-Tax, Bombay North,ahmedabad
- Court
- Supreme Court of India
- Citation
- 1960 INSC 224 · [1961] 2 S.C.R. 742
- Case number
- CIVIL APPEAL No. 232/1960
- Decided
- 29 November 1960
- Bench
- J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
z9 742 SUPREME COURT REPORTS MAHESH ANANTRAI PATTANI AND ANOTHER v. [1961] THE COMMISSIONER OF INCOME-TAX, BOMBAYNORTH,AHMEDABAD (J. L. KAPUR, M. HIDAYATULLAH and J. c. SHAH, JJ.) Income Tax-Gift or Remuneration for past services-Payment to retired Dewan. of 1-ndian State ~Ex-Ruler-Liability was grant­ ed a monthly pension of Rs. 2,000 by the Maharaja of the State by an order dated January 15, 1948. On March I, 1948 the State of Bhavnagar was merged in the United States of Saurash­ tra and the Maharajah ceased to be the Ruler of the State. Subsequently on May 31, 1950, the
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