Supreme Court · 1961 INSC 1 · Decided 3 January 1961
Tulsidas Kilachand v. The Commissioner of Income-Tax, Bombay City I.
- Court
- Supreme Court of India
- Citation
- 1961 INSC 1 · [1961] 3 S.C.R. 351
- Case number
- CIVIL APPEAL No. 134/1959
- Decided
- 3 January 1961
- 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 351 TULSIDAS KILACHAND v. THE COMMISSIONER OF INCOME-TAX, BOMBAY CITY I. [And connected appeals] (J. L. KAPUR, M. HIDAYATULLAH and J. C. SHAH, JJ.) Income Tax-Holder of shares becoming trustee for the benefit of wife-Liability to tax of such shareholder-" Adequate of his wife as follows: "I.. ....... hereby declare that I hold 244 shares ............ upon trust to pay the income thereof to my wife ......... for a period of seven years from the date hereof or her death (whichever event may be earlier) · and I hereby declare that this trust shall
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