Supreme Court · 1977 INSC 170 · Decided 30 August 1977
Pushpa Devi v. Commissioner of Income Tax, New Delhi
- Court
- Supreme Court of India
- Citation
- 1977 INSC 170 · [1978] 1 S.C.R. 329
- Case number
- CIVIL APPEAL No. 1738/1971
- Decided
- 30 August 1977
- Bench
- Y.V. CHANDRACHUD, P.S. KAILASAM (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 261
Headnote
DEVI v. COMMISSIONER OF INCOME TAX, NEW DELHI August 30, 1977 [Y. V. CHANDRACHUD AND P. S. KAILASAM, JJ.J 329 Doctrine of blending unt}er the Hindu Law-Whether a Hindu female who is a member of an undivided family can impress an a,bsolute self-acquired pro­ perty lrith a character of joint partnership with her father-in-law in the name and style of "Gur Narain Jagat Narain & Co." Her minor son, Ravi Narain Khanna was admitted to the benefits of that partnership. Thi~ partnership firm owned two cinema houses-Nishat Talkies, Kanpur and Novelty "falkies, Lucknow. On
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)