Commissioner Of Income Tax vs Nawab Mir Barkat Ali Khan

Authority: Supreme Court Date: 1990-11-08 AY: 1959-60, 1960-61, 1961-62, 1962-63, 1963-64 Section: 60, 61, 64, 64(v), 61(1)(c), 61(3)(b) Acts: Indian Income Tax Act 1922, Income Tax Act 1961 Result: Assessee Citation: (1991) 91 CTR (SC) 213 : (1991) 188 ITR 231 (SC) : (1991) 57 TAXMAN 97 Justices: S. Ranganathan & K. Ramaswamy, JJ. Appeal No: Civil Appeals Nos. 1404-07 & 1407A of 1975 with Civil Appeals Nos. 1208 to
Whether income from the Nizam's Pilgrimage Money Trust was taxable in the assessee's hands under sections 60 and 61 of the Income Tax Act 1961 (corresponding to section 16(1)(c) of the 1922 Act) --- Held No. Whether income from assets transferred to trusts for certain ladies and their minor sons was clubbable under section 16(3)(b) of the 1922 Act and section 64(v) of the 1961 Act --- Held No.

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