Supreme Court · 1970 INSC 127 · Decided 5 May 1970
A. K. T. K. M. Vishnudatta Andharjanam Represented BY. D. V. Nambudiripad, DESAMENGALAM. v. Commissioner of Agricultural Income Taxt, Trivandrum
- Court
- Supreme Court of India
- Citation
- 1970 INSC 127 · [1971] 1 S.C.R. 535
- Case number
- CIVIL APPEAL No. 2327/1968
- Decided
- 5 May 1970
- Bench
- J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
T. K. M. VISHNUDATTA ANDHARJANAM REPRE· SENTED BY. D. V. NAMBUDIRIPAD, DESAMENGALAM. B c ID F G n: V, COMMISSIONER OF AGRICULTURAL INCO'ME TAX, TRIVANDRUM Ma.v 5, 1970 [J. C. SHAH, K. S. HEGDE AND A. N. GROVER, JJ.J Jnco1ne or capital-Teak trees removed by their roots _and solc..1.-Sale Income-tax Officer included in the appellant's income a.11 amount realised from the sale of teak trees which had been planted in the year 1946-47 and were removed from the appellant's land and sold dur­ mg the assessment years. The Appellate Assistant Commissioner as well as the
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