Supreme Court · 1958 INSC 80 · Decided 7 October 1958
Commissioner of Income-Tax, Nagpur v. Rai Bahadur Jairam Valji and Others
- Court
- Supreme Court of India
- Citation
- 1958 INSC 80 · [1959] SUPP. 1 S.C.R. 110
- Case number
- CIVIL APPEAL No. 109/1954
- Decided
- 7 October 1958
- Bench
- T.L. VENKATARAMA AIYYAR, P.B. GAJENDRAGADKAR, A.K. SARKAR (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66(1)
Headnote
COURT REPORTS [1959) Supp. '958 question did not arise for consideration at that stage, M. c. v. s. did ~ot also consi~er any material to support their Ah .. achal• .vadar findmg. In the circumstances, the only reasonable Etc. course is to leave that question open so that it may v. be dismissed. COMMISSIONER OF INCOME-TAX, NAGPUR v. RAI BAHADUR JAIRAM VALJI AND OTHERS (VENKATABAMA AIYAB, P. B. GAJENDBAGADKAB . and A. K. SABKAB JJ.) Income Tax-Capital or Revenue receipt-Compensation for premature termination of contract_..:.Whether trading reccipt-Liabi· lity to
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