Supreme Court · 1957 INSC 50 · Decided 17 May 1957
The Commissioner of Income-Tax, Madhya Pradesh and Bhopal v. Sodra Devi
- Court
- Supreme Court of India
- Citation
- 1957 INSC 50 · [1958] 1 S.C.R. 1
- Case number
- CIVIL APPEAL No. 322/1955
- Decided
- 17 May 1957
- Bench
- NATWARLAL HARILAL BHAGWATI, S.K. DAS, J.L. KAPUR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 16(3), 66A(2), 16(3)(a)(ii)
Headnote
THE SUPREME COURT REPORTS THE COMMISSIONER OF INCOME-TAX; MADHYA PRADESH AND BHOPAL v. SODRA DEVI (with connected appeal) (BHAGWATI, S. K. DAS and J. L. KAPUR JJ.) Income-tax-Computation of total lncome-'individual', Mean­ ing of-Indian Income-tax Act, 1922 (X of 1922), as amended by the Indian Income-tax Act, 1922, as amended by Act IV of 1937, includes a female and whether the income of minor sons from a partnership, to the benefits of which they were admitted, was liable to be included in computing the total income of the mother who was a member of the partnership. .. Held,
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