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Documents citing Kali Prasad Singh vs Commr. Of Income-Tax on 9 December, 1954

Income-Tax Officer vs Bondada Satyanarayana Sons. on 6 September, 1984

In Kali Prasad Singhs case (supra) there was a prohibition by the Bengal Cess Act, 1980, for recovering the entire road cess from the tenant. There the Patna High Court held the amount of cess recovered by the landlord in excess of Rs. 1 lakh of his income can be assessed to income-tax under the Indian Income-tax Act, 1922. But according to the facts appearing in the present case, 1 per cent commission was collected in view of the order of the High Court as stated above. Therefore, at the time when the collection was made, there was sanction of the Court to collect and keep the same in a separate account with an undertaking to repay the same to the agriculturists.
Income Tax Appellate Tribunal - Hyderabad Cites 20 - Cited by 0 - Full Document

Maharao Raja Kamlaker Singh vs Commissioner Of Income-Tax, U. P. & V. P. on 18 November, 1966

In any event, section 16 (3) (a) (iii) of the act is not concerned with assets but only the income therefrom. The transfer is accepted as genuine and valid under the general law and the income therefrom is the income of the wife for all purposes except for taxation when the income therefrom has to be included in the total income of the husband. We are supported in the view we are taking that a lease, as in the present case, is a transfer within the meaning of section 16 (3) (a) (iii) of the Act, by a decision of the Patna High Court in Kali Prasad Singh v. Commissioner of Income-tax.
Allahabad High Court Cites 19 - Cited by 4 - Full Document
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