Supreme Court · 1965 INSC 117 · Decided 21 April 1965
Parimisetti Seetharamamma v. Commissioner of Income-Tax, Hyderabad
- Court
- Supreme Court of India
- Citation
- 1965 INSC 117 · [1966] 1 S.C.R. 8
- Case number
- CIVIL APPEAL No. 201/1964
- Decided
- 21 April 1965
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 34
Headnote
lnco111e Tax Art. J 922, ss. 3 and 4-Gifts of jewellery nrrd n1one)' 111tult• tn assesscc-Not in the nature af inconze-~Vhcther h11rde11 of prol·U1g if .ruch receipts ta.tablr is upon tlu• drparflnent. The appellant submitted a return of her income from property and business for of Baroda bad, beJween Nov_ember 1945 and February l 948, "out of natural love. and affection", given her some jewellery and money amounting to Rs. 5,20,000. The income-Tax Officer accepted this sra1ement and di<l not treat the jewellery and money as taxable income. But while
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