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The Additional Commissioner Of Income ... vs P.L. Karuppan Chettiar on 1 February, 1978

38.After the demise of Kandasamy Gounder (1987), his 1/4th https://www.mhc.tn.gov.in/judis Page 30 of 39 S.A.NOS.1227 AND 1228 OF 2007 share shall devolve upon Palaniammal, legal heirs of Sarasu (jointly), Nallammal, Vijaya and Periyannan under Section 8 of H.S.Act, 1956, i.e., each would be entitled to 1/20 share. These 1/20 share are separate properties on the hands of the said legal heirs vide (i) Additional Commissioner of Income Tax Vs. P.K.Karuppan Chettiar [AIR 1979 MAD 1]; (ii) Commissioner of Wealth Tax, Kanpur and Others Vs. Chander Sen [1986 (3) SCC 567]; (iii) Commissioner of Income Tax Vs. P.L.Karuppan Chettiar [1993 Supp (1) SCC 580] and (iv) Yudhishter Vs. Ashok Kumar [1987 (1) SCC 204] and hence, 2nd and 3rd plaintiffs are not entitled to any share in it during the lifetime of D6.
Madras High Court Cites 18 - Cited by 80 - Full Document

Commissioner Of Wealth Tax. Kanpur Etc. ... vs Chander Sen Etc on 16 July, 1986

38.After the demise of Kandasamy Gounder (1987), his 1/4th https://www.mhc.tn.gov.in/judis Page 30 of 39 S.A.NOS.1227 AND 1228 OF 2007 share shall devolve upon Palaniammal, legal heirs of Sarasu (jointly), Nallammal, Vijaya and Periyannan under Section 8 of H.S.Act, 1956, i.e., each would be entitled to 1/20 share. These 1/20 share are separate properties on the hands of the said legal heirs vide (i) Additional Commissioner of Income Tax Vs. P.K.Karuppan Chettiar [AIR 1979 MAD 1]; (ii) Commissioner of Wealth Tax, Kanpur and Others Vs. Chander Sen [1986 (3) SCC 567]; (iii) Commissioner of Income Tax Vs. P.L.Karuppan Chettiar [1993 Supp (1) SCC 580] and (iv) Yudhishter Vs. Ashok Kumar [1987 (1) SCC 204] and hence, 2nd and 3rd plaintiffs are not entitled to any share in it during the lifetime of D6.
Supreme Court of India Cites 19 - Cited by 317 - S Mukharji - Full Document

Commissioner Of Income Tax vs P.L. Karuppan Chettiar on 11 May, 1992

38.After the demise of Kandasamy Gounder (1987), his 1/4th https://www.mhc.tn.gov.in/judis Page 30 of 39 S.A.NOS.1227 AND 1228 OF 2007 share shall devolve upon Palaniammal, legal heirs of Sarasu (jointly), Nallammal, Vijaya and Periyannan under Section 8 of H.S.Act, 1956, i.e., each would be entitled to 1/20 share. These 1/20 share are separate properties on the hands of the said legal heirs vide (i) Additional Commissioner of Income Tax Vs. P.K.Karuppan Chettiar [AIR 1979 MAD 1]; (ii) Commissioner of Wealth Tax, Kanpur and Others Vs. Chander Sen [1986 (3) SCC 567]; (iii) Commissioner of Income Tax Vs. P.L.Karuppan Chettiar [1993 Supp (1) SCC 580] and (iv) Yudhishter Vs. Ashok Kumar [1987 (1) SCC 204] and hence, 2nd and 3rd plaintiffs are not entitled to any share in it during the lifetime of D6.
Supreme Court of India Cites 9 - Cited by 59 - S Ranganathan - Full Document
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