Supreme Court · 1961 INSC 220 · Decided 17 July 1961
Rajah S. V. Jagannath Rao v. Commissioner of Income-Tax, Hyderabad
- Court
- Supreme Court of India
- Citation
- 1961 INSC 220 · [1962] 2 S.C.R. 848
- Case number
- CIVIL APPEAL No. 1661/1959
- Decided
- 17 July 1961
- Bench
- S.K. DAS, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
84.8 SUPREME COlJRT REPORTS (1962) RAJAHS. V. JAGANNATH RAO v. COMMISSIONER OF INCOME-TAX, HYDERABAD (S. K. DA.s, M. HIDAYATULLAH- and J. C. SHAH, JJ.) Income Tax-Levy of tax onJagirs-Jagil'dar in erstu:hile Hyderabad State-,-Validity of enactment- Retrospective effect­ Olaim for deduction to income-tax.and super-tax for the assessment years, 1357 Fasli and 1358 Fasli, corresponding to the years, J 948-49 and J 949-50, under the provisions of the Hyderabad Income-tax Act, 1357 Fasli, which \Vas passed by the Hyderabad Legislative'Assembly and came into force on Azur 1,1357 Fasli.
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