Supreme Court · 1960 INSC 113 · Decided 27 July 1960
The Commisslbner of Income-Tax, Punjab v. Shri Thakur Das Bhargava, Advocate, HISSAR.
- Court
- Supreme Court of India
- Citation
- 1960 INSC 113 · [1961] 1 S.C.R. 75
- Case number
- CIVIL APPEAL No. 236/1955
- Decided
- 27 July 1960
- Bench
- S.K. DAS, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- IPC; Income Tax Act
Headnote
SUPREME COURT REPORTS 75 THE COMMISSlbNER OF INCOME-TAX, PUNJAB v. SHRI THAKUR DAS BHARGAVA, ADVOCATE, I HISSAR. (S. K. DAS, M. HIDAYATULLAH and,J. C. SHAH, JJ.) ' ' t · Income Tax-Professional income-Lawyer accepting case on condition of clients' paying money for charity-Money paid to 40,000 for chai;itable purpos~s and that he would create a public charitable trust with the money. }he clients gave the assessee Rs. 3z,500 and ·he crea­ ted a trust therewith. The assessee claimed that the said amount of Rs. 3z,500 was not his professional income as the amount had
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