Supreme Court of India
Commissioner of Income-tax, Madras v. R. M. Chidambaram Pillai Etc.
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.
3 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1922-S. 16(1) (b)-lncome Tax Rules 1922-r. 24-Scope of- Assessees partners in firms owning tea estates-Salary paid to partners-If whole salary exigible to tax. Rule 24 of the Income Tax Rules, 1922 states that income derived from the sale of tea grown and manufactured by the seller shall be computed a~ if it were income derived from business and 40 per cent of such income shall be deemed to be income, profits and gains liable to tax. The respondents were partners in firms which owned tea estates, the com~ posite income of which consisted largely of agricultural and partly of
Where later benches applied it
- 2025 Dhanasingh Prabhu v. Chandrasekar & Another
- 1997 Suwalal Anandilal Jain v. Commissioner of Income Tax, Bihar, Ranchi
- 1996 M/s. Brij Mohan Das Laxman Das v. Commissioner of Income Tax, Allahabad
Of those, 1 relied on · 2 mentioned
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.