HON’BLE SUPREME COURT · SOURCE-REVIEWED NOTE
Mrs. Kusumben D. Mahadevia v. Commissioner of Income-tax, Bombay
Civil Appeal No. 507 of 1957
[1960] 3 SCR 417 ·
Indian Income-tax Act, 1922: section 66 · Merged States (Taxation Concessions) Order, 1949: paragraph 4
Sources & disclosures includedDownload original judgment / order
3-judge bench · S. K. Das · J. L. Kapur · M. Hidayatullah
Assessment years: 1950-51
01 · Facts of the case
The shareholder received dividends declared payable at Navsari from accumulated company profits and claimed the Merged States concession. The Tribunal held that the income accrued in British India. The High Court instead reframed the reference and decided the separate applicability of the concession order.
Source: Primary report: SCR 418–421
02 · Discussion by the Hon’ble Court
Section 66 confined the reference to a question arising from the Tribunal’s order. Amplifying approaches to the same question differed from deciding a separate question the Tribunal had never considered. Place of accrual and applicability of the concession order were not coextensive.
Source: Primary report: SCR 421–423
03 · Judicial decision
The High Court exceeded its reference jurisdiction. Its order was set aside and the case remitted to answer the question actually framed by the Tribunal.
Source: Primary report: SCR 423
04 · Outcome / in whose favour
The assessee appeal was allowed and the case remitted. Costs were to abide the eventual reference result; no substantive exemption was granted by this judgment.
Source: Primary report: SCR 423
05 · AKHB REVIEW POINT
Compare the precise referred question with the Tribunal’s reasoning before reframing it. This is final disposal of a reference-jurisdiction appeal with a remand, not final adjudication of the dividend exemption or its place of accrual.
Source: Primary report: SCR 420–423
Source & verification
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Statutory scope
Historical legislation expressly identified in this note. This is not a decision under the Income-tax Act, 1961 or the Income-tax Act, 2025. Verify enacted wording, commencement, transition and subsequent judicial treatment independently before modern reliance.
Later treatment
Source checked 2026-10-23. Subsequent treatment and present-law applicability have not been comprehensively checked.
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