Supreme Court · 1999 INSC 216 · Decided 4 May 1999
MR. Justice Deoki Nandan Agarwala v. Union of India and ANR.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 216 · [1999] 2 S.C.R. 1074
- Case number
- CIVIL APPEAL No. 411/1982
- Decided
- 4 May 1999
- Bench
- S.P. BHARUCHA, B.N. KIRPAL, S. RAJENDRA BABU, S.S.M. QUADRI, M.B. SHAH (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 125, 221; Income Tax Act Section 14
Headnote
Constitution of India, 1950: Articles 125 an 22 I-Income tax-,Salaries of High Court and Supreme Court Judges-Whether income and is taxable C under Income Tax Act-Held, yes-Income Tax Act, 1961 : Section 14. D Words & Phrases: 'Salary'-Meaning and scope of in the context of Articles 125 and 1950. Appellant, a High Court Judge filed his income tax return claiming that the salary that he received as a Judge was n:ot liable to tax under the Income Tax, 1961. The said claim having been rejected by the Income Tax Officer and the appellate authority, the appellant preferred the present
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