Supreme Court · 1971 INSC 228 · Decided 31 August 1971
Jaipuria Samla Amalgamated Collieries LTD. ETC. v. Commissioner of Income Tax, West Bengal
- Court
- Supreme Court of India
- Citation
- 1971 INSC 228 · [1972] 1 S.C.R. 510
- Case number
- CIVIL APPEAL No. 1910/1968
- Decided
- 31 August 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Companies Act; Income Tax Act Section 10(4), 10
Headnote
Income Tax Act, 1922, s. 10(4)-Cesses imposed under-Bengal Cess Act, 1880 and Bengal (Rural) Primary Education Act, 1930 whether fall within mischief of section-Whether based on profits c.nd gains of business profession or vocation. The appellant was a public limited company. It carried on the selling the same. It had taken on lease several mines from the owners of the coal bearing lands. As lessee of the mines the, appellant incurred liability for payment of (i) Road and Public Works cess under the Bengal Cess Act of 1880; (ii) Educa­ tion Cess levied under the Bengal (Rural)
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