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(1961) 1 MLJ 124 (SC)
IN THE SUPREME COURT OF INDIA
Present : J. L. KAPUR, M. Hidayatullah, and J. C. Shah
Case Number(s) : C.A. No. 327 of 1959.
Judgement Date :
Tuesday 29th of November 1960
| All India Reporter, Ltd. | .....Appellant(s) | | Versus | | | Ramehandra D. Datar | .....Respondent(s) |
Income-tax Act (XI of 1922), section 18 — Applicability — Decree for damages for wrongful termination of service by employer and arrears of salary — Tax payable as on salary if can be deducted at source by the employer — No assessment on employee decree-holder — Notice under section 46 (5) of the Income-tax Act — if can be issued on the decree-holder — Right to execute the decree in full — Income-tax Officer — if entitled to attach the decree debt by garnishee proceedings.
Cases Referred
Westminster Bank, Ltd. v. Richee, 18 T. C. 159
Manickam Chettiar v. Income-tax Officer, Madras, 6 I. T. R. 180 : (1938) 1 M.L.J. 14
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