https://www.taxtmi.com/caselaws?id=6311 An erstwhile Indian ruler was held not immune from income-tax on private income earned in British India for the relevant assessment years because the Native States were not international personalities under international law. The Court reasoned that any tax immunity for such rulers had to arise from the taxing statute itself, not from their former sovereign status, and noted that the statute provided exemptions only where expressly stated. Relying on its earlier ruling in the Nizam's case, the Court upheld the assessment and rejected the immunity claim; the reassessment under section 34 was also treated as valid on that footing. en-us Fri, 15 Oct 1971 00:00:00 +0530 Thu, 04 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6311 An erstwhile Indian ruler was held not immune from income-tax on private income earned in British India for the relevant assessment years because the Native States were not international personalities under international law. The Court reasoned that any tax immunity for such rulers had to arise from the taxing statute itself, not from their former sovereign status, and noted that the statute provided exemptions only where expressly stated. Relying on its earlier ruling in the Nizam's case, the Court upheld the assessment and rejected the immunity claim; the reassessment under section 34 was also treated as valid on that footing. Case-Laws Income Tax Fri, 15 Oct 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6311