Property alloted in partition and property received by inheritance are two different types of property
Citation
CDJ 1978 Mad 110
Additional commissioner of income tax Madras vs P.L.Karuppan Chettiar
Income Tax Act, 1922 - Section 256(1), Section 25-A -
Hindu Succession Act, 1956 - Section 8 -
Wealth Tax Act, 1957 -
Cases Referred:
Commr.of Income-tax U.P. v. Ram Rakshpal Kumar, 1968 67 ITR 164
Ghasiram Agarwala v. Commr. of Gift-tax, AIR 1967 Ass 48
Commr.of Wealth Tax v. Harshadlal Manilal, 1974 97 ITR 86
Commr.Income-tax v. Babubhai Mansukhbhai, 1977 108 ITR 417
Comparative Citations:
1978 (114) ITR 523, 1978 CTR 311, 1979 AIR(Mad) 1, 1978 (91) LW 529,
(Full Bench)
Hindu Succession Act, 1956 - Section 8 -
Wealth Tax Act, 1957 -
Cases Referred:
Commr.of Income-tax U.P. v. Ram Rakshpal Kumar, 1968 67 ITR 164
Ghasiram Agarwala v. Commr. of Gift-tax, AIR 1967 Ass 48
Commr.of Wealth Tax v. Harshadlal Manilal, 1974 97 ITR 86
Commr.Income-tax v. Babubhai Mansukhbhai, 1977 108 ITR 417
Comparative Citations:
1978 (114) ITR 523, 1978 CTR 311, 1979 AIR(Mad) 1, 1978 (91) LW 529,
(Full Bench)
Comments
Post a Comment