Supreme Court · 1962 INSC 379 · Decided 12 December 1962
The Commissioner of Income-Tax Bombay v. E. D. Sheppard
- Court
- Supreme Court of India
- Citation
- 1962 INSC 379 · [1964] 1 S.C.R. 163
- Case number
- CIVIL APPEAL No. 527/1961
- Decided
- 12 December 1962
- Bench
- S.K. DAS, J.L. KAPUR, A.K. SARKAR, RAGHUBAR DAYAL (4-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 7(I)
Headnote
SUPREME COURT REPORTS 16:J THE COMMISSIONER OF INCOME·TAX BOMBAY v. E. D. SHEPPARD (S. K. DAS, J. L. KAPUR, A. K. SARKAR, and RAGHUBAR DAYAL, JJ.) Income Tax-Partnership terminating service• of employ•• by notice-Transfer of assets of partnership to new compani .. - Firm the respondent assessee was employed as an offi­ cer·assistant in a partnership concern on the basis of a contract fo,· three years. The agreement provided that the firm might terminate the contract after giving the assessee one calendar month's notice of its intention to do so.
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