Supreme Court · 1962 INSC 295 · Decided 19 October 1962
The Guru Estate Through Dwarkadas Guru and Others v. The Commissioner of Income-Tax Bihar and Orissa
- Court
- Supreme Court of India
- Citation
- 1962 INSC 295 · [1963] SUPP. 1 S.C.R. 667
- Case number
- CIVIL APPEAL No. 248/1962
- Decided
- 19 October 1962
- Bench
- J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
SUPREME COURT REPORTS 667 THE GURU ESTATE THROUGH DWARKADAS GURU AND OTHERS v. THE CO.MMISSIONER OF INCOME-TAX BIHAR AND ORISSA (J. L. KAPUR, M. HrnAYATULLAH and J.C. SHAH, JJ.) Income Tax-Income from trust-Exemptiou from taxa­ tion-Applicability of the rule-'' Exclusively to purposes of a joint Hindu family who carried on the vocation of Pandas or priests who assisted devotees in performing· worship and ceremonies connected with the pilgrimage to the temple of Jagannath at Puri. They collected from the pilgrims amounts of money known as Annadan under writings
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