Supreme Court of India
Commissioner Income-tax, U. P. v. Kunwar Trivikram Narain Singh
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1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that the allowance is revenue income and not exempt from taxation as agricultural income.
Judgment, page 8
From the headnote
focome Tax Act, 1922 (11 of 1922), ss. 2(1)(a) and 4(3) (viii; .Agricultural Income-Nature of. The respondent was the head oI a Hindu undivided family and was the descendant of a J agirdar. Certain disputes between the .Jagirdar and the Zamindars in the district had been settled in 1837 b:Y a compromise between the British Government and the then Jagirdar, whereby, the Government granted the Jagirdar and his heirs a pension in perpetuity to be calculated on the basi; of one fourth of the revenue of the Jagir. By this arrangement the collec tions from the Jagir became payable by the
Where later benches applied it
Of those, 1 relied on
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