Supreme Court · 1971 INSC 223 · Decided 27 August 1971
Lakshmiji Sugar Mills CO. v. Commissioner of Income Tax, New Delhi
- Court
- Supreme Court of India
- Citation
- 1971 INSC 223 · [1972] 1 S.C.R. 465
- Case number
- CIVIL APPEAL No. 1928/1968
- Decided
- 27 August 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
F G H LAKSHMIJI SUGAR MILLS CO. v. COMMISSIONER OF INCOME TAX, NEW DELHI August 27, 1971 [K. S. HEGDE AND A. N. GROVER, JJ.) Inco1ne Tax Act-Capital or Revenue Expenditure-Test 4E>S The appellant-assessee is a private Ltd. Company carrying on the business of manufacture and sale of sugar. Department of U.P. (under U.P. Sugarcane Regulation and Sugar and. Purchase Act, 1953) by way of contribution for road development between various sugar cane producing centres and the sugar factories of the assessee. The roads were originally the property of the Government and remained so
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