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Madan Mohan Mullick and Brothers, in Re. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtKolkata
Decided On
Reported in[1938]6ITR315(Cal)
AppellantMadan Mohan Mullick and Brothers, in Re.
Cases ReferredRaja Bejoy Singh Dhudhuria v. Commissioner of Income
Excerpt:
- .....regard to the provisions of clauses 3 and 12 of the deed of july 15, 1927, in computing the income of the assessees in this case chargeable to tax, the maintenance allowance paid to the settlors widow should have been excluded. if any legal authority is needed for that proposition it is to be found in the judgment of lord macmillan in the case of raja bejoy singh dhudhuria v. commissioner of income-tax, calcutta (l.r. 60 i.a. 196) at the bottom of page 200 and the top of page 201.in my opinion, if the facts had been clarified in this case, no reference would have been necessary. the fact that such was not the case appears to me to be the blame of both the parties. in my opinion there should be no order as to costs.khundkar, j. - i agree.mukherjea, j. - i agree.
Judgment:

DERBYSHIRE, C.J. - The question itself is not happily framed. But the answer I propose to give, should make the position quite clear. It is this that having regard to the provisions of clauses 3 and 12 of the deed of July 15, 1927, in computing the income of the assessees in this case chargeable to tax, the maintenance allowance paid to the Settlors widow should have been excluded. If any legal authority is needed for that proposition it is to be found in the judgment of Lord Macmillan in the case of Raja Bejoy Singh Dhudhuria v. Commissioner of Income-tax, Calcutta (L.R. 60 I.A. 196) at the bottom of page 200 and the top of page 201.

In my opinion, if the facts had been clarified in this case, no reference would have been necessary. The fact that such was not the case appears to me to be the blame of both the parties. In my opinion there should be no order as to costs.

KHUNDKAR, J. - I agree.

MUKHERJEA, J. - I agree.


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