Thinking about Agency in the Formation of Tax Units: Commentary on Commissioner of Income Tax v. Indira Balakrishna, AIR 1960 SC 1172

Shreya Rao

doi:10.5771/0506-7286-2023-1-76

Contents
- Chapter Expand | CollapseAuthorsPage
- 1–2 Titelei/Inhaltsverzeichnis 1–2
- 3–4 Editorial 3–4
  - Going Fully Open Access Fabia F. Carvalho, Philipp Dann, Michael Riegner Fabia F. Carvalho, Philipp Dann, Michael Riegner
- 5–114 Symposium: Indian Feminist Judgments Project 5–114
  - 5–16 Righting Together: An Introduction to the Indian Feminist Judgments Project Aparna Chandra, Jhuma Sen, Rachna Chaudhary Aparna Chandra, Jhuma Sen, Rachna Chaudhary 5–16
  - 17–32 Rewriting State of West Bengal v. Anwar Ali Sarkar: The Possibility of an Anti-Colonial Jurisprudence Tarunabh Khaitan Tarunabh Khaitan 17–32
  - 33–47 The Possibilities of Anti-Colonial Constitutionalism – Commentary on State of West Bengal v. Anwar Ali Sarkar and others AIR 1952 SC 75 Rohit De Rohit De 33–47
  - 48–58 Rewriting Asokan K.M. v. The Superintendent of Police: Hadiya’s Fight for Agency in a Parental State Sandhya PR, Urmila Pullat Sandhya PR, Urmila Pullat 48–58
  - 59–69 The ‘Vulnerable’ Hindu Woman, Love-jihad, and the Indian Courts: The Hadiya Case - Commentary on Asokan K.M. v. State of Kerala (2017) 2 KLJ 974 Kanika Sharma Kanika Sharma 59–69
  - 70–75 Rewriting CIT v. Indira Balakrishna: A Feminist Approach to Defining a Tax Unit Maithreyi Mulupuru Maithreyi Mulupuru 70–75
  - 76–88 Thinking about Agency in the Formation of Tax Units: Commentary on Commissioner of Income Tax v. Indira Balakrishna, AIR 1960 SC 1172 Shreya Rao Shreya Rao 76–88
  - 89–103 Rewriting Uday v. State of Karnataka: An Anti-Caste Reckoning of Consent in ‘Promise to Marry’ Cases Nikita Sonavane Nikita Sonavane 89–103
  - 104–114 Pyaar, Promise, Dhoka: Feminist Questions to Law – Commentary on Uday v. State of Karnataka (2003) 4 SCC 46 Rukmini Sen Rukmini Sen 104–114
- 115–240 Symposium: Gendered Constitutionalism in the Global South 115–240
  - 115–126 Gendered Constitutionalism in the Global South Martha Gayoye Martha Gayoye 115–126
  - 127–152 Asking the Woman Question of Constitutions: Insights from Sri Lanka Anna Dziedzic, Dinesha Samararatne Anna Dziedzic, Dinesha Samararatne 127–152
  - 153–174 Feminist Constitutional Activism in India Tanja Herklotz Tanja Herklotz 153–174
  - 175–190 How Southern is Tunisia? Gender Equality in Tunisian Constitutionalism Alma Laiadhi Alma Laiadhi 175–190
  - 191–212 Possibilities of New Approaches to Gender, Security and Constitutionalism: A Living Gender Probe into Kenyan National Security Architecture in the Constitution Emmah Khisa Senge Wabuke Emmah Khisa Senge Wabuke 191–212
  - 213–240 Gendered Constitutionalism in Postcolonial Africa: Towards a Decolonial Gendered Citizenship Martha Gayoye Martha Gayoye 213–240
- 241–256 Bericht / Report 241–256
  - Assistance to Constitutional Courts in Fragile Contexts: The Case of Mali, 2017–2022 Johannes Socher Johannes Socher
- 257–266 Buchbesprechungen / Book Reviews 257–266
  - 257–262 Dimitri van den Meerssche, The World Bank’s Lawyers: The Life of International Law as Institutional Practice Michael Riegner Michael Riegner 257–262
  - 263–266 Pratyush Kumar, Colours for Constitutions Emeric Prévost Emeric Prévost 263–266
- 267–267 Call for Papers 267–267
- 268–269 Impressum 268–269
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VRÜ Verfassung und Recht in Übersee , page 76 - 88

Thinking about Agency in the Formation of Tax Units: Commentary on Commissioner of Income Tax v. Indira Balakrishna, AIR 1960 SC 1172

Autoren

Shreya Rao

DOI
- doi.org/10.5771/0506-7286-2023-1-76
- ISSN: 0506-7286
- ISSN online: 2941-9603
Abstract

Since income tax is levied on a progressive basis (depending on the income of each taxpayer), how we define the taxpayer or “tax unit” is of critical importance. In the 1960 ruling of Commissioner of Income Tax v. Indira Balakrishna, the Supreme Court was required to interpret and define a tax unit known as an ‘Association of Persons’ (AOP) which had no statutory definition under income tax law. In doing so, it made certain gender-based assumptions regarding the nature of economic activity taking place within the household. In the (rewritten) feminist dissent, Maithreyi Mulupuru challenges these gendered assumptions by adopting a different approach to the definition of an AOP. This article is a comment on the feminist dissent. I argue that the rewritten judgment recognizes the agency of the taxpayers by recognizing that economic intent sufficient to constitute an AOP can exist, not just in the taxpayers ‘coming together’ but also in them ‘staying together.’ In doing so, the dissent considers the female taxpayers not merely as passive recipients of property but as active agents exercising volition over their economic affairs. By a deeper engagement with, and a more contextual analysis of the volition question, both in the articulation and application of the AOP definition, Mulupuru’s dissent narrows the difference between the treatment of male co-heirs (taxable by virtue of their status as a HUF) and female co-heirs (taxable only upon specified kinds of action, as an AOP). At a broader level, the rewritten dissent demonstrates how an engagement with feminist methods is of value and vital even in seemingly neutral areas such as tax law.
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