MANU/SC/0095/1968

IN THE SUPREME COURT OF INDIA

Decided On: 03.09.1968

Appellants: P.N. Krishna Iyer
Vs.
Respondent: Commissioner of Income-tax, Kerala

JUDGMENT

Shah J.

1. P. N. Krishna Iyer - hereinafter called "the assessee" - set up in 1923 a motor transport business in the former State of Travancore. In 1945 there arose disputes between the assessee and his brother about he division of estate of the joint family of which they were members. The disputes were settled by mutual agreement dated October 23, 1951, and the motor transport business together with the "workshop, stores, agency, cinema companies, etc."

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