Supreme Court · 1969 INSC 43 · Decided 14 February 1969
V. D. M. R. M. M. R. M. Muthiah Chettiar v. Commissioner of Income-Tax, Madras
- Court
- Supreme Court of India
- Citation
- 1969 INSC 43 · [1969] 3 S.C.R. 715
- Case number
- CIVIL APPEAL No. 1457/1958
- Decided
- 14 February 1969
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 34(1)(a), 16(3)(a)(ii)
Headnote
c D E F G H Indian Income-tax Act (11 of 1922), ss. 34 and 16(3)-Assessee's return of income as individual not showing that other members of his' firm were his minor sons-Income of minors separately assessed-S. 34(1) and s. 34(l)(b), applicability of income of a minor son whether can be added after having been separately assessed. The assessee and his minor sons separately held shares in a resident firm. For assessment years 1952-53 to 1954-55, the assessee filed returns as an individual and therein stated under the head business income that the profit should be ascertained from the
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