Legal Street registered trademark

Supreme Court of India

Navinchandra Mafatlal v. The Commissioner of Income-tax, Bombay City

Neutral citation
Reported as [1955] 1 S.C.R. 829
Bench Mehr Chand Mahajan C, S. R. Das, Ghulam Hasan, Bhagwati and Venkatarama Ayyar JJ.
Decided 1 November 1954

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

32 Supreme Court benches have cited this judgment.

From the headnote

Indian Income-tax Act (XI of 1922) s. 12- -Government of India Act, 1935 (26 Geo. 5 CH. 2) Seventh Schedule, List I, Item 54-Tax on capital gains, if ultra vires-Capital gains, if income -Legislative practice-Interpretation of words-Words used in Constitution Act. Section 12- of the Indian Income-tax Act, 1922 (inserted by Act XXII of 1947) which imposed tax on 'Capital gains' is not ultra vires the Government of India Act, 1935. The term 'Capital 1954 General Family Pension Fund v. The Commissionr of Income-tax, West Bengal Vmkatarama 4vyar J. 1954 November 1. z954 Navinchandra Mafatlal v.

Where later benches applied it

Of those, 2 relied on · 2 referred to · 28 mentioned

Sign in free to read it

  • The full judgment, page by page, as published in the Supreme Court Reports
  • Every bench that relied on it, and every bench that argued against it
  • Search every reported judgment, by party, citation or question
  • Download the PDF, copy pinpoint citations ready for a filing
Sign in to read - for free

An email address, no password.