Supreme Court of India
Commissioner of Income-tax, Kerala and Coimbatore v. Puthiya Ponmanichintakam Wakf Manager P. P. Ayesha Bi Bi
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1 Supreme Court bench has cited this judgment.
What the Court ordered
In the result, we set aside the order of the High Court and hold that the respondent was rightly assessed by the Income-tax Officer at the maximum rate.
Judgment, page 9
From the headnote
Income Tax-Wakf-AssesBment-If must be in tlte status of individual or as association of persons-llfut(J;waU.i, 1j a trustee-Indian Income-tax Act, 1922(11of1922), s. 41(1), First proviso-MuBBalman WakfValidating Act, 1913 (6 of 1913), ss . .3,4. The question for determination in the appeal was whether the wakfin question should be assessed to tax under s.41(1) of the Indian Income-tax Act. 1922, through the manager as individual or as an association of persons at the maximum rate under the first proviso to that section on the ground that the individual shares of the beneficiaries were
Where later benches applied it
Of those, 1 mentioned
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