Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 1965 (10) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1965 (10) TMI 13 - SC - Income TaxWhether in the facts and circumstances of the case the Tribunal is right in holding that the Hindu undivided family represented by Sri Shyam Sundar Patnaik in the instant case, is a Hindu undivided family consisting of brothers only ? Held that:- For the purpose of interpreting clause B, we must incorporate the Explanation (i) in the expression "consisting of brothers only" and by so doing the conclusion is inevitable that an undivided family consisting of sons of the deceased brothers for the purpose of taxation under the Orissa Agricultral Income-tax Act would be regarded as one consisting of "brothers only." Appeal dismissed.
|