Supreme Court · 1966 INSC 233 · Decided 27 October 1966
RM. AR. AR. RM. AR. Ramanathan Chetiiar v. Commissioner of Income-Tax, Madras
- Court
- Supreme Court of India
- Citation
- 1966 INSC 233 · [1967] 1 S.C.R. 965
- Case number
- CIVIL APPEAL No. 728/1965
- Decided
- 27 October 1966
- Bench
- J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
I' G H Rm. Ar. Ar. Rm. Ar. RAMANATHAN CHETIIAR v. COMMISSIONER OF INCOME-TAX, MADRAS October 27, 1966 [J. C. SHAH, V. RAMAsWAMI AND V. BHARGAVA, JJ.j Income-tax Act (11 of 1922), s. 4(3) (vii)-lnterest under decree­ Whether capital receipt or income of a recurring nature-Casual receipt­ their widows and a auit was filed for partition of the estate. When each of the two members died the Estate Duty Authorities of Ceylon levied estate duty. The re­ ceivers appointed in the partition suit paid the estate duties under protest and filed a suit questioning the validity of
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