Supreme Court · 1970 INSC 113 · Decided 28 April 1970
Chandroji Rao v. Commissioner of Income-Tax, M.P. Nagpur
- Court
- Supreme Court of India
- Citation
- 1970 INSC 113 · [1971] 1 S.C.R. 422
- Case number
- CIVIL APPEAL No. 505/1967
- Decided
- 28 April 1970
- Bench
- J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
. Indian Income-tax Act, 1922-Capital and Rei·enue Compensation payable under s. 8 of Madhya Bharat Abolition of Jagir A<·t, 19'51- Payabte In 10 years In annual instalments--lnterest on compensation lf'hether taxable as revenue receipt-Marginal notes, value of, The appellant was (now Madhya Pradesh). The Madhya Bharat Abolition of Jagir Act 1951 abolished Jagirs with effect from December 4, 1952. Under s. 8 <if the Act compensation was payable in accordance with the principles laid down in Schedule I of the Act. Under sub-section (2) of that section the compensation
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