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O.P. Wadhwa
K.K. Wadhwa
V.K. Wadhwa
S.K. Wadhwa

Madras Law Journal, the first legal publication in India, that put Madras on the world map of judiciary through its ruthless objectivity and fearless reporting, had to sail through choppy waters in the court, particularly when the Madras High Court turned down the request for covering the proceedings of the High Court in 1892.

The
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Reporting Judgements of
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and
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Case Laws with Equivalent Citations of Famous Law Journals such as All India Reporter (A.I.R.), Supreme Court Cases (SCC), Current Tamilnadu Cases (CTC), Company Cases (Comp Case), Income Tax Reporter (I.T.R.) providing judgment of Supreme Court of India as well High Court of and Allahabad , Allahabad Lucknow Bench, Andhra Pradesh, Bombay, Bombay at Goa, Chattisgarh, Delhi, Gauhati, Imphal, Jammu & Kashmir, Kerala, Madhya Pradesh Gwalior, MP Indore, Jabalpur, Orissa, Punjab & Haryana, Uttarakhand

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Editor In Chief
Justice S.S. Subramani
Former Judge,
Madras High Court.

Editor
K. Kannan
Advocate,
Madras High Court.

Hon. Advisory Editorial Board
R. Srinivasan
Advocate,
Madras High Court.

Arvind P. Datar
Sr. Advocate,
Madras High Court.

Reporters
V. Krishnaswamay
S. Shaymala
P. Valliappan.

The Oldest Legal Journal Of India



(1963) 2 MLJ 83 (Mad)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Present : Mr. Justice G. R. Jagadisan and Mr. Justice K. Srinivasan

Case Number(s) : T.C.No.85 of 1960. (20th Bhadra, 1884, Saka).

Judgement Date : Tuesday 11th of September 1962

Basantlal Gupta, Madras .....Appellant(s)
Versus
The Commissioner of Income-tax, Madras.....Respondent(s)

Income-tax Act (XI of 1922), sections 10(2)(xv), 16(1)(b) and 23 (5) — Share income-Computation as per registered firm’s assessment-Further deductions-Scope for-Salary payment by partner to personal employee in firm — Whether deductible from share income.






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