Supreme Court · 1961 INSC 237 · Decided 10 August 1961
The Commissioner of Income-Tax, Madras v. S. A. S. Marimuthu Nadar
- Court
- Supreme Court of India
- Citation
- 1961 INSC 237 · [1962] 3 S.C.R. 102
- Case number
- CIVIL APPEAL No. 427/1960
- Decided
- 10 August 1961
- Bench
- P.B. GAJENDRAGADKAR, K. SUBBA RAO, M. HIDAYATULLAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 2(6AA)
Headnote
10, 102 SUPREME COURT REPORTS (1962) THE COMMISSIONER OF INCOME-TAX, MADRAS v. S. A. S. !IIARUIUTHU NADAR (P. B. GAJENDRAOADKAR, K. SuBBA RAo and M. HIDAYATULLAII, J.J.) Inwme Tax-Earned income relief-If r,an be granttd on minor son'• •hare of profits included in father's to the extent of their shares. In the relevant assessment years 1 he income of the minors was '( added to the Iota] income of the respondent under s. 16(3)(a) (ii) of the Inoome-tax Act and he was granted "earned income relief" only to the extent of his own individual share of
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