income-tax Officer, Shillong, and Other Vs. Hubert Osrick Unger. - Court Judgment |
| LegalCrystal Citation | legalcrystal.com/664317 |
| Subject | Direct Taxation |
| Court | Supreme Court of India |
| Decided On | Mar-21-1976 |
| Case Number | Civil Appeals Nos. 304 to 307 of 1976
|
| Reported in | [1976]105ITR795(SC) |
| Appellant | income-tax Officer, Shillong, and Other |
| Respondent | Hubert Osrick Unger. |
| Cases Referred | Shillong v. N.Takin Roy Rymbal
|
Excerpt:
- orderthe order of the court was delivered bykhanna j. - in view of the decision of this court in the case of income-tax officer, shillong v. n.takin roy rymbal, these appeals are allowed and the writ petitions filed by the respondent are dismissed. the parties shall bear their own costs throughout.[in ito v. n.takin roy rymbal the court has held that clause (a) if section 10(26) of the income-tax act, 1961, is not discriminatory and does not offend article 14 of the constitution-ed.]
Judgment:ORDER
The order of the court was delivered by
KHANNA J. - In view of the decision of this court in the case of Income-tax Officer, Shillong v. N.Takin Roy Rymbal, these appeals are allowed and the writ petitions filed by the respondent are dismissed. The parties shall bear their own costs throughout.
[In ITO v. N.Takin Roy Rymbal the court has held that clause (a) if section 10(26) of the Income-tax Act, 1961, is not discriminatory and does not offend article 14 of the Constitution-Ed.]