Supreme Court · 1971 INSC 170 · Decided 29 July 1971
Dalmia Jain & CO. LTD. v. Commissioner of Income-Tax, Bihar & Orissa, Patna
- Court
- Supreme Court of India
- Citation
- 1971 INSC 170 · [1971] SUPP. 1 S.C.R. 963
- Case number
- CIVIL APPEAL No. 1812/1967
- Decided
- 29 July 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66(1)
Headnote
Income Tax-Litigation .expenses-Capital expenditure or Revenue -expenditure-Tests for determining. • The appellant-assessee, one of whose business activities was quarry· ing lime~stone, was working a quarry as agent of the government with an understanding that the quarry would be of it. Whtn the assessee was in possession, a company instituted a suit against the government for !pecific performance of an agreement to lease the quarry. The assessee was made a party to the suit and a claim for damages was made against the government as well as the assessee. This Court
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