Supreme Court · 1969 INSC 47 · Decided 18 February 1969
Yogendra Nath Naskar v. Commissioner of Income-Tax, Calcutta
- Court
- Supreme Court of India
- Citation
- 1969 INSC 47 · [1969] 3 S.C.R. 742
- Case number
- CIVIL APPEAL No. 690/1968
- Decided
- 18 February 1969
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 4(3)(i)
Headnote
v. COMMISSIONER OF INCOME-TAX, CALCUTTA February 18, 1969 A {I. C. SHAH, V. RAMASWAMI AND A. N. GROVER, JJ.) 8 Income-tax A.ct (11 of 1922)-Hindu Deity-If can be tax.<d througlt shebtlits. Finding that the assessments of the income from the properties of two Hindu. deities in the hands of again!ft th~ shebaita of the deities and c:Ompleted the assessments on the deities in th!! statuo of an individual and through the shebaits. On the question wh<ther tlae auessments on the deities through the i;hebaits were in accordance with law, HELD : The Hindu idol is a juristic
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