| Case ID |
0aee500f-0674-496a-9526-d64960a7682d |
| Body |
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| Case Number |
O.P. No. 4922 of 1996-S |
| Decision Date |
Oct 29, 1991 |
| Hearing Date |
|
| Decision |
The court directed the Income Tax Appellate Tribunal to refer two questions of law regarding the receipt of income by the assessee and its assessability. The Tribunal had previously held that the money received was for and on behalf of the Indian Gospel Mission, not the assessee. This decision was pivotal as it determined whether the amount should be included in the assessee's taxable income. The court emphasized the importance of clarifying the status of the income received and mandated the Tribunal to expedite the referral process. |
| Summary |
This case involves the Kerala High Court's decision on a petition filed by the Revenue under section 256(2) of the Income Tax Act, 1961. The primary issues were whether the money received by the respondent, Dr. K. George Thomas, was for and on behalf of the Indian Gospel Mission and whether it was assessable as the respondent's income. The court highlighted the need for clarity on the nature of the receipt, which was a remittance from the USA amounting to Rs.3,66,160. The Tribunal concluded that the amount was received by the Indian Gospel Mission, which was crucial in determining its tax liability. The court directed the Tribunal to refer the formulated questions of law for its decision, underscoring the legal principles surrounding income receipt and tax assessment under the Income Tax Act, 1961. This case is significant in understanding the implications of foreign remittances in tax law and the responsibilities of the Tribunal in adjudicating such matters effectively. |
| Court |
Kerala High Court
|
| Entities Involved |
Not available
|
| Judges |
K.S. PARIPOORNAN,
K.A. NAYAR
|
| Lawyers |
Not available
|
| Petitioners |
COMMISSIONER OF INCOME TAX
|
| Respondents |
DR. K. GEORGE THOMAS
|
| Citations |
1993 SLD 333,
1993 PTD 823,
(1993) 199 ITR 110
|
| Other Citations |
2016 PTD 1675,
PLD 1997 SC 32
|
| Laws Involved |
Income Tax Act, 1961
|
| Sections |
256(2)
|