Supreme Court of India
The Commissioner of Income Tax v. Sardar Arjun Singh Ahluwalia (dead)through Lrs. Etc.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In the result, we answer the first question in the affinnative and in favour of the Revenue.
Judgment, page 5
From the headnote
Income Tax Act, 1961-Section 15(a); (c)-Salary-Amount due in previous years relevant to assessment years 1946-47 and 1947-48 received during previous years relevant to assessment years 1966-67 and 1967-68- Held, amount is arrears of salary taxable in assessment years 1966-67 and 1967-68 . Respondent -assessee had to receive certain amounts from a party in the erstwhile Holkar State as per agreement entered into in January 1946.…
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