Supreme Court · 1971 INSC 273 · Decided 6 October 1971

V. Venugopala Varma Rajah v. Commissioner Agricultural Income Tax, Trivandrum, Kerala

Court
Supreme Court of India
Citation
1971 INSC 273 · [1972] 1 S.C.R. 1000
Case number
CIVIL APPEAL No. 266/1969
Decided
6 October 1971
Bench
K.S. HEGDE, A.N. GROVER, HANS RAJ KHANNA (3-judge bench)
Outcome
Dismissed
Case type
Civil
Acts & sections cited
Income Tax Act

Headnote

VENUGOPALA VARMA RAJAH 1' COMMISSIONER, AGRICULTURAL INCOME t'AX, TRIVANDRUM, KERAL\ October 6, 1971 [K. S. HEGDE, A. N. GROVER AND H. R. KHANNA. JJ.] Kero/a Agric11lt11ral /11co111cMtax Act, 1950, s. 9(1)-Property allot1c,1 to a n1en1ber of fcuni/y-Inco111e lltilised for discllarging oh/igations properties. There ~&middot;as a family C :-.cttlcm1:nt a1nong all the members of the family then living. The sctth> mcnt allotted some properties to some of the n1alc members but did not provide for their devolution. Also the joint status of the mcmhL"rs wa~ not disrupted an<l the

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