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Nov 24 1995

B.M. Shivakumar Vs. State of Karnataka and Another

Court : Karnataka

Decided on : Nov-24-1995

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 3, 12, 18, 19, 25, 26, 32A, 34, 35, 36, 37 and 55

Reported in : ILR1996KAR397; 1996(41)KarLJ1

G.C. Bharuka, J. 1. This is the third round of litigation which has been brought to this court in order to undo the legislative efforts of roping in 'the coffee pool payments' received after partition of...

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