Supreme Court · 1999 INSC 489 · Decided 26 October 1999
The Commissioner of Income Tax v. Sardar Arjun Singh Ahluwalia (Dead)through LRS. ETC.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 489 · [1999] SUPP. 4 S.C.R. 135
- Case number
- CIVIL APPEAL No. 1206/1982
- Decided
- 26 October 1999
- Bench
- S.P. BHARUCHA, V.N. KHARE, M. JAGANNADHA RAO (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 15(a), 15
Headnote
A B Income Tax Act, 1961-Section 15(a); (c)-Salary-Amount due in previous years relevant to assessment years 1946-47 and 1947-48 received during previous years relevant to assessment years 1966-67 and 1967-68- C Held, amount is arrears of salary taxable in assessment years 1966-67 and 1967-68 . receive certain amounts from a party in the erstwhile Holkar State as per agreement entered into in January 1946. D There were disputes and the assessee did not receive the amounts due. The amounts pertained to the previous years relevant to assessment years 1946- 47 and 1947-48. The assessee
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