Supreme Court · 1972 INSC 289 · Decided 29 November 1972
Mohan Singh Oberoi v. Commissioner of Income-Tax, West Bengal
- Court
- Supreme Court of India
- Citation
- 1972 INSC 289 · [1973] 2 S.C.R. 1057
- Case number
- CIVIL APPEAL No. 2492/1969
- Decided
- 29 November 1972
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY, HANS RAJ KHANNA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66(1)
Headnote
F G II 1057 MOHAN SINGH OBEROI v. COMMISSIONER OF INCOME-TAX, WEST BENGAL November 29, 1972 [K. S. HEGDE, P. JAGANMOHAN REDDY AND H. R. KHANNA• JJ.J Income-tax-Shares standing in tire names of wife and son:r of assuste-Dividend incorru from sl1t1res-When to be includtd 111 total income of Officer however included in the asmsee's Income the aross dividend of certain shares held by the asmsee's wi'le and 1001. The Appellate Assistant Commi11ioner confirmed the order. The Appel· late Tribunal held In favour of the asse11ee on the ground that thouah the shares might have
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