Supreme Court of India
The Commissioner of Income Tax v. Sardar Arjun Singh Ahluwalia (dead)through Lrs. 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.
What the Court ordered
In the result, we answer the first question in the affinnative and in favour of the Revenue.
Judgment, page 5
From the headnote
Income Tax Act, 1961-Section 15(a); (c)-Salary-Amount due in previous years relevant to assessment years 1946-47 and 1947-48 received during previous years relevant to assessment years 1966-67 and 1967-68- Held, amount is arrears of salary taxable in assessment years 1966-67 and 1967-68 . Respondent -assessee had to receive certain amounts from a party in the erstwhile Holkar State as per agreement entered into in January 1946. There were disputes and the assessee did not receive the amounts due. The amounts pertained to the previous years relevant to assessment years 1946- 47 and 1947-48.
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