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...female members in para. 546. In, the --- 'Commissioner of Income-tax, Bombay Presidency v. Gomedalli Laxminarayan', AIR 1935 Bom 412 (B), it was held that where the...
...Commissioner of Income-tax, Bombay v. Gomedalli Laxminarayan ('35) 22 A.I.R. 1935 Bom. 412. In that case the assessee and his father formed a joint Hindu family...of Income-tax, Bombay v. Gomedalli Laxminarayan ('35) 22 A.I.R. 1935 Bom. 412 to which also we have already referred in another connexion Beaumont C.J. on page 621 says...
...70 and Commissioner of Income-tax, Bombay Presidency v. The Heirs of the late Gomedalli Laxminarayan [1935] 3 ITR 367...
.... Gomedalli Laxminarayan to which also we have already referred in another connection, Beaumont, C.J., on page 621 says :
"It is clear law that...."
This decision was approved by the Bombay High Court in The Commissioner of Income-tax, Bombay Presidency and Aden v. Gomedalli Lakshminarayan. In that case the assessee and his father...
...family’ must be construed in the sense in which it is understood under Hindu Law. (Gomedalli Laxminarayan v. Commr. of Income-tax, Bom., (1933) 8 ITC 239 (See...
...Laxminarayan case and observed that:“The Bombay High Court on the other hand, in Laxminarayan case having held that the assessee, his wife and mother were a Hindu...Council had in mind is CIT, v. Gomedalli Lakshminarayan. There is a fundamental distinction between Lakshminarayan case and Kalyanji case which, with respect, the Privy Council failed to notice. In...undivided family of the partner, his wife and daughter. In Gomedalli Lakshmuiarayan case the property from which income accrued belonged to a Hindu undivided family and the effect of the death of the...
...the judgment in Kalyanji Vithaldas case in which they disapproved of the view expressed by the Bombay High Court in CIT v. Gomedalli Lakshminarayan. In the case decided by the Bombay...hand, in Laxminarayan case having held that the assessee, his wife and mother were a Hindu undivided family, arrived too readily at the conclusion that the income was the income of the family...maintained under the Hindu law.12. In Gomedalli Lakshminarayan case the property was ancestral in the hands of the father, and the son had acquired by birth an...