Supreme Court · 1965 INSC 232 · Decided 27 October 1965
State of Orissa v. Shyam Sundar Patnaik
- Court
- Supreme Court of India
- Citation
- 1965 INSC 232 · [1966] 2 S.C.R. 402
- Case number
- CIVIL APPEAL No. 382/1964
- Decided
- 27 October 1965
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
Orissa Agricultural Income-tax Act, 1941-Family consisting of sons of two deceased brothers whether Joint Hindu family for the purpose of Cl. B of the Schedule to the Act-Income from milk derived from cows and buffaloes maintained on agricu/lural lands whether agricultural income. The respondent father's brother. The joint family owned agricultural land, cows and buffaloes. Under s. 10 of the Orissa Agri­ cultural Income Tax Act, 1947, the income of joint Hindu family was normally assessable as the income of one individual; but certain conces­ ·•ions were given in cl.
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