Supreme Court · 1958 INSC 77 · Decided 3 October 1958
SMT. Indermani Jatia v. Commissioner of Income-Tax, U.P., Lucknow
- Court
- Supreme Court of India
- Citation
- 1958 INSC 77 · [1959] SUPP. 1 S.C.R. 45
- Case number
- CIVIL APPEAL No. 278/1956
- Decided
- 3 October 1958
- Bench
- T.L. VENKATARAMA AIYYAR, P.B. GAJENDRAGADKAR, A.K. SARKAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
SUPREME COURT REPORTS 45 is applied solely to the purpose of the institution and x95B the business is carried on in the manner provided. It The Commissioner is enough to say that the scheme, considered as a of Income-tax. business, was not carried on on behalf of any religious Madhya Pradesh or Doliwula question framed, in the affirmative. We bold that the Sarkar J. profits were the income which accrued to the a.ssessees and such income is assessable to income-tax and is not exempt from taxation under s. 4(3)(i-a). The appeal is allowed with costs here and below. Appeal allowed. SMT.
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