Supreme Court · 1967 INSC 64 · Decided 15 March 1967
Commissioner of Income-Tax, Punjab Jammu & Kashmir & Himachal Pradesh, Patiala v. M/S. Alps Theatre, Patiala
- Court
- Supreme Court of India
- Citation
- 1967 INSC 64 · [1967] 3 S.C.R. 181
- Case number
- CIVIL APPEAL No. 26/1966
- Decided
- 15 March 1967
- Bench
- J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 34(1)(b), 10(2)(vi)
Headnote
OF INCOME-TAX, PUNJAB B c D E G H JAMMl' & KASHMIR & HIMACHAL PRADESH, PATIALA v. M/S. ALPS THEATRE, PATIALA March 15, 1967 [J. C. SHAH, S. M. S!KRI AND V. RAMASWAMI, JJ.) Indian /ncome·tax Act, 1922 (II of 1922), s. 10(2) (4)-Depreciation -If land included. The Revenue in favour of the assessee. In appeal to this Court by the Revenue: HELD : The appeal must be allowed. Building under s. · 10(2), does not include tho site because there can­ not be any question of destruction of the site. (183 El The word used in s. 10(2) (vi) is
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