Supreme Court · 1960 INSC 251 · Decided 8 December 1960
Provat Kumar Mitter v. Commissioner of Income Tax, West Bengal
- Court
- Supreme Court of India
- Citation
- 1960 INSC 251 · [1961] 3 S.C.R. 37
- Case number
- CIVIL APPEAL No. 366/1959
- Decided
- 8 December 1960
- Bench
- S.K. DAS, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66A(2)
Headnote
SUPREME COURT REPORTS 37 PROVAT KUMAR MITTER v. COMMISSIONER OF INCOME TAX, WEST BENGAL (S. K. DAs, M. HrnAYATULLAH and J.C. SHAH, JJ.) Income Tax-Assignment by shareholder of right lo dividend -Liability to lax of such share-holder-Indian Income-lax Act, I922 (II of 1922), SS. 16(r)(c), I6(3). dends and sums of money which might be declared or might become due on account or in respect of those shares for the term of her natural life. During the accounting year which ended on March 31, 1953, the dividend declared on the shares amount­ ed to Rs. 12,000, and in assessing the
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