Raja Bejoy Singh Dudhuria vs The Commissioner Of Income-Tax on 10 March, 1932
Learned Counsel for the respondent has referred us to a
number of decisions where the principle laid down in Bejoy
Singh Dudhuria's Case (1) was applied, and has contended
that where there is an allocation of a sum out of revenue as
a result of an overriding title or obligation before it
becomes income in the hands of the assessee, the allocation
may be the result of a decree of a court, an arbitration
award or even the provisions of a will or deed. In view of
the conclusion at which we have arrived, the decisions
relied upon can hardly help and it is unnecessary to
consider them. Our conclusion is that there was no
overriding obligation imposed on the assessee at the time
when the sum of Rs. 32,500/- was received by him.
(1) [1933] 1 I.T.R. 135.