|
|
 |
(1956) 2 MLJ 83 (Mad)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Present : Mr. Justice Rajagopalan and Mr. Justice Rajagopala Ayyangar, JJ
Case Number(s) : W.P. No. 754 of 1952.
Judgement Date :
Thursday 15th of December 1955
| Janab Jameelamma | .....Appellant(s) | | Versus | | | The Income-tax Officer, Nagapattinam, East Tanjore District | .....Respondent(s) |
Income-tax Act (XI of 1922), section 4(2) — Scope — If ultra vires — Government of India Act, (1935) Seventh Schedule, List I, Entry 54 — “Taxes on income” — Remittances to wife residing in the taxable territory by husband living outside — Taxability of — Constitution of India (1950), Article 14 — Section, if discriminatory or offends equal protection clause.
Cases Referred
Amina Umma v. Income-tax Officer, Kozhikode I.L.R. [1955] Mad. 702; [1954] 26 I.T.R. 137 : [1955] 2 M.L.J. 393
Oops. Login required for Full Text of Judgment.
You are not Logged in. Kindly Login.
If you are a new user then Register.
|
|
 |
|
 |
