Supreme Court · 1980 INSC 2 · Decided 14 January 1980
Commissioner of Income-Tax, West Bengal-Ii, Calcutta v. Kalyanji Mavji & Company
- Court
- Supreme Court of India
- Citation
- 1980 INSC 2 · [1980] 2 S.C.R. 758
- Case number
- CIVIL APPEAL No. 2098/1972
- Decided
- 14 January 1980
- Bench
- N.L. UNTWALIA, R.S. PATHAK (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 10(2)(xv), 66A(2)
Headnote
Indian Income 1ax Act 1922 (11 of 1922), Ss. 10(2)(v) & 10(2)(xv)­ Assessee d1Jing business in coal-Working various collieries--One colliery requi~ sitioned for n1ilitary use-Later cferequisitioned-Expenditure incurrred far re~ suniing operation of Colliery-Whether capital or revenue on business in coal as the owner of various collieries. One of the collieries, was' occupied by the niilitary from 1942 until it was derequisitioned in 1955. During that per)od the assessee did not work the said colliery : M.though the business in coal and working of the other collieries were
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