Supreme Court of India · 1969-11-18
JAIN BROS. & OTHERS vs THE UNION OF INDIA & OTHERS
- Citation / case number
- SC 1969/60013
- Court
- Supreme Court of India
- Petitioner
- JAIN BROS. & OTHERS
- Respondent
- THE UNION OF INDIA & OTHERS
- Author
- HIDAYATULLAH, M. (),SHELATM.,VAIDYIALINGAM, C.A.,GROVER, A.N.,RAY, A.N.
- Bench
- HIDAYATULLAH, M. (CJ),SHELAT, J.M.,VAIDYIALINGAM, C.A.,GROVER, A.N.,RAY, A.N.
Judgment text excerpt
The Supreme Court upheld the validity of Section 23(5) of the Income Tax Act, 1922, as amended by the Finance Act, 1956, affirming that a firm and its partners can be taxed separately without violating Article 14 of the Constitution. The Court ruled that double taxation is permissible if explicitly enacted by the legislature, and the provisions of Section 271(2) of the Income Tax Act, 1961, do not contravene Article 14 as they apply uniformly to registered firms. The appeal was dismissed, affirming the High Court's decision.