REGENT COMPUTRONICS PVT. LTD.

K. SANKARAN Appellant

V/S

COMMISSIONER OF INCOME -TAX Respondents

Referred Judgements :-

CIT V. SHAW WALLACE & COMPANY,1932 ALJ 588 [REFERRED TO]
P KRISHNA MENON VS. COMMISSIONER OF INCOME TAX MYSORE TRAVANCORE COCHIN AND COORG BANGALORE [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SCINDIA STEAM NAVIGATION COMPANY LIMITED [REFERRED TO]
RM AR AR RM AR RAMANATHAN CHETTIAR VS. COMMISSIONER OF INCOME TAX MADRAS [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. P N BAHL [REFERRED TO]
CET VS. AMBALAL SARABHAI [REFERRED TO]
LALA INDRA SEN VS. STATE OF U P [REFERRED TO]
MALICK B VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. AHMAD BADSHA SAHEB M [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. V P RAO [REFERRED TO]
JANAB A SYED JALAL SAHIB VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
C V MATHUKUTTY VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
SURAT DISTRICT COTTON DEALERS ASSOCIATION VS. COMMISSIONER OF INCOME TAX [REFERRED TO]

JUDGEMENT

(1.) THESE references are by the IT Appellate Tribunal, Cochin Bench, under Section 256(2) of the I.T. Act, 1961. The question of law referred for determination is ;

(2.) THE assessee was the Chief Justice of this court who retired in the year 1960. THE question raised in these references is the assessability to tax of the remuneration received by the assessee for his work either as arbitrator or as commission in certain Commissions of Enquiry, for settling disputes or investigating into facts. In the statement of the case sent up by the Tribunal it has furnished a tabular statement showing the assessment years during which the engagements in question were undertaken, the amounts received by the assessee, and the nature of the assignments. For the sake of convenience, we reproduce the said tabular statement :

(3.) COUNSEL for the assessee referred to the three questions settled for consideration by the Tribunal which were :

Click here to view full judgment.

SANKARAN K Vs. COMMISSIONER OF INCOME TAX

Referred Judgements :-

JUDGEMENT

QUick Links

Get in Touch

Email

Contact Numbers

Address