Supreme Court of India

Fatehchand Murlidhar and Anr v. Commissioner of Income-tax, Calcutta

Neutral citation

Reported as [1966] SUPP. 1 S.C.R. 453

Decided 19 July 1966

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.

What the Court ordered

We hold that there is nothing in s. 23(5)(a) that prevents the income from the firm Basantlal Ghanshyamdas being treated as the income of MI s Fatehchand Murlidhar and s. 23(5) ·(a) being applied again.

Judgment, page 11

Authorities it was built on

1960 The Commissioner of Income-tax, Bombay City Ii v. Shri Sitaldas Tirathdas cited by 16
1961 K. A. Ramachar and Another v. Commlssioner of Income Tax, Madras cited by 3
1960 Charandas Haridas and Another v. The Commissioner of Income-tax, Bombay North, Kutch, Saurashtra and Ahmedabad & Another cited by 3

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