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1 - 10 of 17 (0.38 seconds)The Hindu Succession Act, 1956
The Income Tax Act, 1961
Section 4 in The Hindu Succession Act, 1956 [Entire Act]
Section 6 in The Hindu Succession Act, 1956 [Entire Act]
Commissioner Of Income-Tax, U. P. vs Ram Rakshpal, Ashok Kumar. on 9 November, 1966
The
decision which the High Court had in mind and on which in
fact the High Court relied was a decision in the case of
Commissioner of Income-tax, U. P. v. Ram Rakshpal, Ashok
Kumar, 67 I.T.R. 164. In the said decision the Allahabad
High Court held that in view of the provisions of the Hindu
Succession Act, 1956, the income from assets inherited by a
son from his father from whom he had separated by partition
could not be assesssed as the income of the Hindu undivided
family of the son. The High Court relied on the commentary
in Mulla's Hindu Law, Thirteenth Edition page 248. The High
Court also referred to certain passages from Dr. Derret's
"Introduction to Modern Hindu Law" (paragraph 411, at page