Supreme Court · 1991 INSC 95 · Decided 8 April 1991
Motilal Chhadami Lal Jain v. Commissioner of Income Tax, Delhi ETC.
- Court
- Supreme Court of India
- Citation
- 1991 INSC 95 · [1991] 2 S.C.R. 237
- Case number
- CIVIL APPEAL No. 1426/1975
- Decided
- 8 April 1991
- Bench
- S. RANGANATHAN, KULDIP SINGH, N.M. KASLIWAL (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 4(3)(i)
Headnote
MOTILAL CHHADAMI LAL JAIN v . COMMISSIONER OF INCOME TAX, DELHI ETC. APRIL 8, 1991 [S. RANGANATHAN, KULDIP SINGH AND N.M. KASLIWAL JJ.] Income Tax Act, 1961: Assessment years 1962-63, 1968-69, 1969- A B 70 and 1973-74--Assessee Hindu undivided family consisting of Appel­ lant Chhadamilal Jain company-Rental income-Out of the annual rent of Rs.21,000, Jessee to pay Rs. 10,000, direct to a College-Whether this amount is includible in the income of the Assessee? Held yes; liable to pay tax on the entire rental income. Section ll( l)(a)/Section 4(3)(i) of the Income Tax Act 1922- lncome
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