Supreme Court of India
The Commissioner of Income-tax Bombay v. E. D. Sheppard
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7 Supreme Court benches have cited this judgment.
From the headnote
Income Tax-Partnership terminating service• of employ•• by notice-Transfer of assets of partnership to new compani .. - Firm giving shares of new company to employee-Such shar .. , if compensation for loss of employment-Employee, if liable to tax-Indian Income-tax Act, 1922 (11 of 1922), •· 7 (1) Explanation 2. In 1930 the respondent assessee was employed as an offi cer·assistant in a partnership concern on the basis of a contract fo,· three years. The agreement provided that the firm might terminate the contract after giving the assessee one calendar month's notice of its intention to do
Authorities it was built on
Where later benches applied it
- 2025 Sangita Sinha v. Bhawana Bhardwaj and Ors.
- 2020 The Director General (road Development) National Highways Authority of India v. Aam Aadmi Lokmanch & Ors.
- 2011 Mis. Citadel Fine Pharmaceuticals v. Mis. Ramaniyam Real Estates P. Ltd. & Anr.
- 2010 Md. Shahabuddin v. State of Bihar & Ors.
- 2006 O. Konavalov v. Commander, Coast Guard Region and Ors.
- 1997 Rajkot Municipal Corporation v. Manjulben Jayantilal Nakum and Ors.
- 1978 In Re : Shri S. Mulgaokar v. --
Of those, 7 mentioned
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