Commissioner Of Wealth Tax vs P.K. Banerjee

Authority: Supreme Court Date: 1980-09-09 AY: 1957-58, 1958-59, 1959-60, 1960-61, 1961-62 Section: WT2(e)(iv) Acts: Wealth Tax Act 1957, Constitution of India Result: Revenue Citation: (1980) 19 CTR (SC) 376 : (1980) 125 ITR 641 (SC) : (1980) 4 TAXMAN 35 Justices: P.N. Bhagwati & E.S. Venkataramiah, JJ. Appeal No: Civil Appeals Nos. 1163 to 1167 of 1973
Whether the interest of the assessee in the trust fund amounted to an annuity exempt under section 2(e)(iv) of the Wealth Tax Act 1957 --- 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