Supreme Court of India

V. Venugopala Varma Rajah v. Commissioner Agricultural Income Tax, Trivandrum, Kerala

Neutral citation
Reported as [1972] 1 S.C.R. 1000
Bench K. S. Hegde, A. N. Grover and H. R. Khanna JJ.
Decided 6 October 1971

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 the pro­ perties allotted for the enjoyment of the various members of the F family under the Karar continued to be the properties of the family . . In view of s. 9 (1) of the Act in computing the total agricul­ tural income of the H.U.F., all agricultural income arising from the assets remaining the property of the family should be deemed G to be the agricultural income of the family.

Judgment, page 6

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