Supreme Court · 1971 INSC 199 · Decided 16 August 1971
Commissioner of Income Tax, West BENGAL. v. Kamal Behari Lal Singha ETC.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 199 · [1972] 1 S.C.R. 225
- Case number
- CIVIL APPEAL No. 1667/1968
- Decided
- 16 August 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
OF INCOME TAX, WEST BENGAL. B c D E F G II v. KAMAL BEHARI LAL SINGHA ETC. August 16, 1971 (K. S. HEGDE AND A. N GROVER.,. Jf} Income Tax-Capital or Revenue-Tests for determining-Divide111/ paid by . company out of accumulated capital ga~n~. received by company in the shape of Salamis and accounting year the respondents-assessec· received a certain amount as dividend from a company. . A part of the· amount was paid out of the accumulated capital gains received by the company in the shape of Salamis and land acquisition compensa­ oon. Such capital gains were
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