Skip to content


income-tax Officer, Shillong, and Other Vs. Hubert Osrick Unger. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtSupreme Court of India
Decided On
Case NumberCivil Appeals Nos. 304 to 307 of 1976
Reported in[1976]105ITR795(SC)
Appellantincome-tax Officer, Shillong, and Other
RespondentHubert Osrick Unger.
Cases ReferredShillong 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.]


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //