Supreme Court · 1965 INSC 268 · Decided 29 November 1965
T. S. Srinivasan v. Commissioner of Income Tax, Madras
- Court
- Supreme Court of India
- Citation
- 1965 INSC 268 · [1966] 2 S.C.R. 755
- Case number
- CIVIL APPEAL No. 853/1964
- Decided
- 29 November 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 Section 66(1)
Headnote
/l!come- Tax Act, 1922, s. 3-Hindu undivided family-Whether· comes into being on conception of son or on birth. A son was born to the assessee, a Hindu, on December 11, 1952, and it was common ground that the conception of the child must have taken place sometime in March 1952. For the year April 1, 1952 to March 31,, 1953) the assessee claimed that certain income received by him should be assessed as the income of a Hindu undivided family, which, according to him had come into existence in or about March 1952 when the son was conceived. The Income Tax Officer however
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