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SMT Indermani Jatia v Commissioner of Income-Tax, Up , Lucknow    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Sharkey v Wernher	[1956] AC 58; 36 Tax Cas 275		United Kingdom	circa 1956	LexisNexis / Westlaw		38
Anglo-French Textile Co Ltd v Commissioner of Income Tax, Madras	[1954] SCR 523			circa 1954			3
Sir Kikabhai Premchand v Commissioner of Income-tax (Central), Bombay	[1954] SCR 219			circa 1954			5
Keshav Mills Ltd v Commissioner of Income-Tax, Bombay	[1953] INSC 6; [1953] SCR 950; AIR 1953 SC 187	Supreme Court of India	India	30 Jan 1953	LIIofIndia		3
[1933] SCR 950	[1933] SCR 950			circa 1933			1
Krishna Patter v Seetharama Patter	[1927] ILR 50			circa 1927			5
(1924) 2 KB 432	(1924) 2 KB 432		United Kingdom	circa 1924	LexisNexis / Westlaw		1
Bhagwat Ram v Mst Sahib Devi	[1922] ILR 3			circa 1922			7
Carlisle And Silloth Golf Club v Smith	(1913) 6 Tax Cas 198		United Kingdom	circa 1913			5
[1902] AC 287	[1902] AC 287		United Kingdom	circa 1902	LexisNexis / Westlaw		23
(1889) 14 AC 384	(1889) 14 AC 384		United Kingdom	circa 1889	LexisNexis / Westlaw		1
New York Life Insurance Co v Styles	(1889) 14 AC 381		United Kingdom	circa 1889	LexisNexis / Westlaw		30
Watson Brothers v Hornby	168 LT 109		United Kingdom	circa 1953			3
Ostime v Pontypridd and Rhondda Joint Water Board	28 Tax Cas 261		United Kingdom	circa 1953			6
Dublin Corporation v M'Adam	2 Tax Cas 387		United Kingdom	circa 1953			9
D '; she also carried on a separate activity, racing stables, which gave rise to no liability to tax being a " recreational " enterprise Horses were bred at the stud farm for the racing stables On the transfer of five horses in the relevant year of assessment from the stud to the stables it was held by the House of Lords (Lord Oaksey dissenting) that " where a person carrying on a trade disposes of part of his stock in trade not by way of sale in the course of trade but for his own use, enjoyment, or recreation, he must bring into his trading account for income-tax purposes the market value of that stock in trade at the time of such disposition, and that, accordingly, the amount to be credited to the stud farm accounts on the transfer of the horses was their market value and not the (1)			India - Uttar Pradesh	circa 1946			1
Ram Lal Bechairam v Commissioner of Income-tax	AIR 1946 All 3		India - Uttar Pradesh	circa 1946			1