Supreme Court · 1993 INSC 134 · Decided 31 March 1993
Commissioner of Income Tax (Central), Ludhiana ETC. ETC. v. Amritsar Transport Company Private Limited and ANR.
- Court
- Supreme Court of India
- Citation
- 1993 INSC 134 · [1993] 2 S.C.R. 874
- Case number
- CIVIL APPEAL No. 3522/1979
- Decided
- 31 March 1993
- Bench
- B.P. JEEVAN REDDY, N. VENKATACHALA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 256(2)
Headnote
_.. Income tax Act, 1961: c Section 256(2)-Assessee col/ecti11g amounts forchariry-W11ether to be added as revenue receipts-Question fit to be refe"ed co High CourHJirec- )r tio11 co Tribu11a/. The question involved in these appeals was whether the amounts D collected for spending in a separate account for Dharmadha could be included in the business income of the assessee. The explanation that these amounts were distributed among the poor relatives of the labourers and to the girls in their families at the time of marriage, was not accepted by the Income-tax Officer as a
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