Supreme Court · 1957 INSC 39 · Decided 24 April 1957
The Member for the Board of Agricultural Income-Tax, Assam v. SMT. Sindhurani Chaudhurani
- Court
- Supreme Court of India
- Citation
- 1957 INSC 39 · [1957] 1 S.C.R. 1019
- Case number
- CIVIL APPEAL No. 162/1955
- Decided
- 24 April 1957
- Bench
- NATWARLAL HARILAL BHAGWATI, T.L. VENKATARAMA AIYYAR, J.L. KAPUR (4-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
COURT REPORTS 1019 We are of opinion that the principles bid down in Northern Aluminium Co., Ltd. v. Inland Revenue Commissioners( 1 ) and fo!cmd Revenue Commissioners v. ··N orthem Aluminium Co., Ltd.( 2 ) are applicable to the decision of the present case, and that a contingent Appeal dismissed. THE MEMBER FOR THE BOARD OF AGRICULTURAL INCOME-TAX, ASSAM v. SMT. SINDHURANI CHAUDHURANI (with connected appeals) (BHAGWATI, VENKATARAMA AYYAR and J. L. KAPUR J. L. KAPUR J J.) Salami-lndicia--lf capital income-tax-Assam Agricultural 1939), s. 2(a) (i). rrceipt-Liability to
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