Mumbai Court July 1941 Judgments
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Commissioner of Income-tax Vs. Dewan Krishna Kishore
Court: Mumbai
Decided on: Jul-04-1941
Reported in: (1942)44BOMLR196
George Rankin, J.1. This appeal arises out of a reference made to the High Court of Lahore under Section 66 of the Indian Income-tax Act (XI of 1922) in respect of the year of assessment 1937-38. The assessee is Dewan Bahadur Dewan Krishna Kishore. His family is governed by the Mitakshara but by custom the rule of primogeniture controls the devolution of the impartible property in the Punjab to which this appeal relates. He is the present holder of the impartible estate having succeeded as the eldest son of the previous holder. He has a younger brother who established against him in arbitration proceedings a right to maintenance which has now been fixed at Rs. 600 per month. He has also four sons who live with him, are maintained by him, and are with him joint and undivided members of a Hindu family. He has certain personal and individual income chargeable to tax as well as income which is not taxable being derived from a jagir. No question now arises as to these classes of income. The...
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