Supreme Court · 1967 INSC 273 · Decided 23 November 1967
M.A. Jabbar v. Commissioner of Income-Tax, Andhra Pradesh, Hyderabad
- Court
- Supreme Court of India
- Citation
- 1967 INSC 273 · [1968] 2 S.C.R. 413
- Case number
- CIVIL APPEAL No. 2514/1966
- Decided
- 23 November 1967
- Bench
- J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
lnconie-tax-Lease of land for renioving · sand-Provision for pay­ n1ent of lease money-Tests for de!ermining whether capital or rcre11pe t'XP£'nditure. The assessee was carrying: on the business of supplying lime anJ s~nd, and for the purpose of procuring sand, obtained a )ease of of 11 months. The lcasc­ dccd provided, (a) for the payment of a large amount of lease moncY. ( h) that the lessee ( assessee) was to have an exclusive right to enter upon and occupy the. land and -to carry away sand lvithin or under or upon the ]and, and (c) that if any mineral was
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