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CIT vs R.M. Chidambaram Pillai (SC) – 1977 AIR 489
Case Law Details
- Case Name
- Commissioner Of Income-Tax, Madras Vs. R.M. Chidambaram Pillai Etc. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Supreme Court of India
Commissioner Of Income-Tax, Madras
Vs.
R.M. Chidambaram Pillai Etc.
Date Of Judgment- 17/11/1976
Bench: Krishnaiyer, V.R.
Khanna, Hans Raj
Citation: 1977 AIR 489, 1977 SCR(2)111, 1977 SCC(1)431
ACT:
Income Tax Act, 1922–S. 16(1)(b)–Income Tax Rules 922–r. 24 Scope of– Assessees partners in firms owning tea estates Salary paid to partners If whole salary exigible to tax.
HEADNOTE:
Rule 24 of the Income Tax Rules, 1922 states that income derived from the sale of tea grown and manufactured by the seller shall be computed as if it w...
