Supreme Court · 1960 INSC 18 · Decided 3 February 1960
S. N. Namasivayam Chettiar v. The Commissioner of Income-Tax, Madras
- Court
- Supreme Court of India
- Citation
- 1960 INSC 18 · [1960] 2 S.C.R. 885
- Case number
- CIVIL APPEAL No. 218/1955
- Decided
- 3 February 1960
- Bench
- J.L. KAPUR, M. HIDAYATULLAH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
• S.C.R. SUPREME COURT REPORTS. 885 or the lawyer we are not directly concerned in the 1,60 present appeal. We have, however, referred to this decision because, in the course of discussion, the State of llombay learned judge has expressed his dissent from the view. The ;;~spital taken by the the inclusion of hospitals within s. 2(j) is not well-founded. Dealing with a similar case of an attorney, the Bombay High Court ha.s taken the same view in National Union of Commercial Employees & Anr. And Meher (M.R.) & Ors. (Pereira Fazalbhoy & Co.)(1 ). We would accordingly hold
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