Singh [1948] 16 ITR 325, the question which arose before the Privy Council was whether interest on arrears of rent payable in respect ... therefore, exempt from income-tax. The Privy Council held that this was neither rent nor revenue derived from land. Dealing with the above question
matter was carried in appeal to the Judicial Committee of the Privy Council; but the Judicial Committee of the Privy Council refused to interfere with ... Scheme as finally sanctioned by the Judicial Committee of the Privy Council provided for the administration of the properties of the temple to be carries
with this point, we must refer to one decision of the Privy Council on which the strongest reliance was placed by Mr. J. P. Shah ... assessee and the revenue, therefore, carried the matter before the Privy Council. Before the Privy Council, two questions were canvassed, namely, whether the Income
Section 80 , reliance was placed on the decision of the Privy Council in the case of Bhagchand Dagdusa Gujarathi v. Secretary of State for India ... reported in AIR 1927 Privy Council 176 and in the case of Ghanshyam Dass v. Dominion of India , reported
this conclusion the Division Bench relied upon the decision of the. Privy Council in Joy Chand Lal v. Kamalaksha Chaudhury ... Supreme Court considered the decisions of the Privy Council in Balakrishna Udayar v. Vasudeva Ayyar, 44 Ind App 261 = (AIR 1917 PC 71) and Rajah
high an authority as the Judicial Committed of the Privy Council in Sasiman Chowdhurain v. Shib Narain ... same warning was again reiterated by the Judicial Committee of Privy Council in Shalig Ram v. Charanjit
Reliance in this connection was placed on a decision of the Privy Council reported as Zahiruddin V. Emperor ... Zahiruddin 's case (48 CA LJ 679) (PC) before the Privy Council (supra), the frequent, material and substantive use of Police statement made
eventually decided the mater relying upon the decision given by the Privy Council in Perpetual Executors and Trustees Association of Australia Ltd. v. Commissioner ... appeared on behalf of the revenue, heavily relied upon the Privy Council decisions in Attorney-General v. Boden and Perpetual Executors and Trustees Association
Court in such cases is no longer open to question. The Privy Council in Brij Indar Singh v. Kanshi ... sufficient cause within the meaning of Section 5 ."
The Privy Council after quoting the above passages observed that "these citations seem to show
phrase 'Hindu undivided family'", as observed by the Privy Council in Kalyanji Vithaldas v. Commissioner of Income-tax 1 "is used ... Nagpur High Court which were quoted with approval by the Privy Council in Anant Bhikkappa Patil v. Shankar Ramchandra Patil 1 :
"We regard
