Commissioner Of Income Tax vs Amarchand N. Shroff

Authority: Supreme Court Date: 1962-10-23 AY: 1950-51, 1951-52, 1952-53, 1953-54, 1954-55 Section: 2(29), 159 Acts: Income Tax Act 1922 (specifically Section 24B) Result: Assessee Citation: (1963) 48 ITR 59 (SC) Justices: J.L. Kapur, M. Hidayatullah & J.C. Shah, JJ. Appeal No: Civil Appeals Nos. 15 to 19 of 1962
Whether income received by legal heirs of a deceased person in assessment years subsequent to the previous year in which the person died is assessable to income-tax under Section 24B of the Income Tax Act 1922 --- Held No.

šŸ”’ Direct Access Blocked

For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.

AI Deep Dive
0/5 selected

Membership Required

Unlock official PDFs for all landmark cases.

JOIN NOW āž”
Shopping Cart