Supreme Court · 1968 INSC 219 · Decided 3 September 1968
P. N. Krishna Iyer v. Commissioner of Income-Tax, Kerala
- Court
- Supreme Court of India
- Citation
- 1968 INSC 219 · [1969] 1 S.C.R. 943
- Case number
- CIVIL APPEAL No. 1997/1966
- Decided
- 3 September 1968
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 3, 33B
Headnote
c D E F G H Indian Income-tax Act, 1922, s. 3 and s. 33B-Hindu undivided family business taken over by company~Karta appointed . Governing Director-Salary, Commissioner 'sitting fee' of Governing Director whe­ ther assessable in hands of Hindu undivided family-Principles for dtcid­ on partition of joint family property between himself and his brothers, got as his share the family's motor transport business which had been established by his efforts, along with 'the workshop, stores, agency, cinema companies etc.' The Hindu undivided family c~nsisting of the appellant and
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