HON’BLE SUPREME COURT · SOURCE-REVIEWED NOTE
Philip John Plasket Thomas v. Commissioner of Income-tax, Calcutta
Civil Appeal Nos. 352-355 of 1962
[1964] 2 SCR 480 ·
Indian Income-tax Act, 1922: sections 16(3)(a)(iii), 16(3)(b) and 16(1)(c)
Holding and result. The transfer took effect before marriage, whether treated as consideration for the promise to marry or a gift subject to a later condition. “Husband” and “wife” did not include prospective spouses; clubbing did not apply.
Sources & disclosures includedDownload original judgment / order
Three-judge bench; judgment delivered by S. K. Das, J. · S. K. Das, J. · A. K. Sarkar, J. · M. Hidayatullah, J.
01 · Facts of the case
The assessee transferred 750 shares to his fiancée on 10 December 1947; the company registered them on 15 December and the marriage occurred on 18 December. Authorities clubbed her share income with his.
02 · Discussion by the Hon’ble Court
The Court began with the ordinary statutory meaning of husband and wife. The transfer operated immediately, either for the promise to marry or as a gift subject to the subsequent condition of marriage. Prospective spouses were not within section 16(3)(a)(iii).
Source: Primary judgment: reasoning
03 · Judicial decision
Because the parties were not husband and wife on the effective transfer date, income from the shares could not be included under section 16(3)(a)(iii).
Source: Primary judgment: holdings
04 · Outcome / in whose favour
Appeals allowed; reference answered for the assessee with costs in the Supreme Court and High Court.
05 · AKHB REVIEW POINT
AKHB analysis: fix the legal transfer date before applying a relationship-based clubbing rule. Do not substitute the later marriage date for the completed transfer without a statutory basis.
Source & verification
Download original judgment / order · Open cited source rendition
Complete 16-page SCR report read in page-preserving text and every page image inspected, from the reported opening page through the operative disposition.
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Statutory scope
Historical statutory provisions are described as they appeared in the report. Verify the current enactment, amendments and later judicial treatment before reliance.
Later treatment
Source checked 2026-10-12. No comprehensive later-treatment or present-law clearance is represented. The note reports the historical statutory text and result in this primary report only.
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AI disclosure & professional disclaimer
This AKHB research note was prepared with AI assistance from the identified primary report and has not been represented as independently human-reviewed.
General legal and tax research only; not legal or tax advice. Verify the complete judgment, governing statutory version and subsequent judicial treatment before reliance. The AKHB REVIEW POINT is editorial analysis, not the Court's holding, and no current-law clearance is claimed.