https://www.taxtmi.com/caselaws?id=7477 A ruler of an erstwhile Indian State was held liable to income tax on personal income accruing or arising in British India under the Indian Income-tax Act, 1922. The binding principle applied was that the ruler's status did not confer sovereign immunity from tax on private income, and the distinction between State income and the ruler's personal income remained material. The fact that the income related to a period before the Constitution came into force did not change the tax position because the assessment was governed by the 1922 Act. The question was answered against the assessee and in favour of the Revenue. en-us Mon, 05 Aug 1968 00:00:00 +0530 Fri, 20 Feb 2009 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7477 A ruler of an erstwhile Indian State was held liable to income tax on personal income accruing or arising in British India under the Indian Income-tax Act, 1922. The binding principle applied was that the ruler's status did not confer sovereign immunity from tax on private income, and the distinction between State income and the ruler's personal income remained material. The fact that the income related to a period before the Constitution came into force did not change the tax position because the assessment was governed by the 1922 Act. The question was answered against the assessee and in favour of the Revenue. Case-Laws Income Tax Mon, 05 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7477