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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
Comprehensive
Electronic Library.
Reporting Judgements of
Supreme Court
of India
and
Madras High Court.
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



(1954) 1 MLJ 298 (Mad)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Present : Mr. Justice Satyanarayana Rao and Mr. Justice Rajagopalan, JJ.

Case Number(s) : Case Referred No. 54 of 1951.

Judgement Date : Monday 19th of October 1953

Dr. T.M.A. Pai .....Appellant(s)
Versus
Commissioner of Income-tax.....Respondent(s)

Income-tax Act (XI of 1922), section 16(3)(4) — 16(3)(a)(iv) — Applicability — Assessee creating a trust of property — Minor children beneficiaries — Trust absolute and irrevocable — Income from trust properties could be included in computing income.


Cases Referred
D. R. Shapnapura v. Commissioner of Income-tax, Bombay [1946] I.T.R. 781





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