COL. HIS HIGHNESS RAJA SIR HARINDER SINGH BRAR BANS BAHADUR vs COMMSSIONER OF INCOME-TAX, PUNJAB & ORS.

The Supreme Court ruled that the ruler of an erstwhile princely state is not entitled to immunity from taxation under the Income-tax Act, 1922 for personal income earned in British India. The Court clarified that while heads of state may enjoy certain international privileges, rulers of princely states do not have similar status or immunity, as they were subject to British sovereignty. The Court held that there is no exemption under the Income-tax Act for these rulers, thus affirming their liability to tax.