Supreme Court · 1962 INSC 69 · Decided 23 February 1962
Commissioner of Income-Tax, Bombay City I, Bombay v. Bai Shirinbai K. Kooka
- Court
- Supreme Court of India
- Citation
- 1962 INSC 69 · [1962] SUPP. 3 S.C.R. 391
- Case number
- CIVIL APPEAL No. 133/1958
- Decided
- 23 February 1962
- Bench
- S.K. DAS, J.L. KAPUR, P.B. GAJENDRAGADKAR, A.K. SARKAR, K. SUBBA RAO, K.N. WANCHOO, N. RAJAGOPALA AYYANGAR (7-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
SUPREME COuRT REPoRTS 391 tenant, the entry being "Tekan and others, Gairmau­ rasian first through G~neshi Gair Maurasi second­ half. The appellant is thus a tenant of the land of which he has taken lease and cannot be a landowner. keeping in view the definition of that term in the K. DAS, J. L. KAPUR, P. B. GAJENDRAGADKAR, A. K. SARKAR, K. SuBBA RAo, K. N. WANCHOO and N. RAJAGOPALA AYYANGAR, JJ.) Income-tax-Profits-Shares purchased by assessee for investment-Sales of Shares subsequently as trading activity­ Oomputation of profit. The assessee purchased shares by way
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