Supreme Court · 1989 INSC 74 · Decided 1 March 1989
MRS. Arundhati Balkrishna v. Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 1989 INSC 74 · [1989] 1 S.C.R. 865
- Case number
- CIVIL APPEAL No. 80/1975
- Decided
- 1 March 1989
- Bench
- R.S. PATHAK, RANGANATH MISRA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 161, 161(1)
Headnote
BALKRISHNA A v. COMMISSIONER OF INCOME TAX MARCH 1, 1989 ~ [R.S. PATHAK, CJ AND RANGANATH MISRA, J.J B Income Tax Act, 1961-S. 161( 1) read withs. 166--Computation "'-i of assessee's income derived from a Trust-Real income of Trust to be included in the total income of assessee after and 196(i-67 the Income Tax Officer dis- allowed deduction of two amounts claimed as interest paid by the Trust for amounts withdrawn from an Estate Account for investment on the ground that a portion of the amounts withdrawn from the Estate Account bad been utilized for personal
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