Supreme Court · 1980 INSC 163 · Decided 26 August 1980
L.B. Sugar Factory & Oil Mills (P) LTD. Pilibhit v. C.L.T. U.P., Lucknow
- Court
- Supreme Court of India
- Citation
- 1980 INSC 163 · [1981] 1 S.C.R. 523
- Case number
- CIVIL APPEAL No. 298/1973
- Decided
- 26 August 1980
- Bench
- P.N. BHAGWATI, A.P. SEN, E.S. VENKATARAMIAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 10(2)(xv)
Headnote
Capital Expenditure and Revenue Expenditure, test of-Contribution made lby the assessee towards the construction of dam and later on contributing 1 /3rd .cost towards the laying down of the road in the area around the factory ur.der oa Sugarcane Development Scheme, whether capital expenditure and 10(2)(xv) of the Indian Income Tax Act, 1922. The appellant, assessee· is a private limited company carrying on business <>f manufacture and sale of crystal sugar in a factory situated in Pilibhit in ·the State of Uttar Pradesh. During the accounting year ending 30th
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