Supreme Court of India
M/s. Lakshmichand Baijnath v. The Commissioner of Income-tax, West Bengal
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1 Supreme Court bench has cited this judgment.
From the headnote
Income Tax-Partition in Hindu undivided-family-Proceed ings under s. 25A of the Indian Income-tax Act-Scope-Receipt of amount in accounting year-Assessee's plea of capital receipt rejected -Liability to tax as business receipt-Indian Income-tax Act, I922 (XI of I922), s. 25A. For the assessment year 1946-47 the appellant, a Hindu undivided family carrying on business, filed a petition before the Income-tax Officer, under s. 25A of the Indian Income-tax Act, 1922, claiming that there had been a partition in the family on April 24, 1945. As regards the income assessable under s. 23 of the Act,
Where later benches applied it
Of those, 1 mentioned
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