Supreme Court · 2018 INSC 370 · Decided 19 April 2018
Mahaveer Kumar Jain v. Commissioner of Income Tax, Jaipur
- Court
- Supreme Court of India
- Citation
- 2018 INSC 370 · [2018] 3 S.C.R. 875
- Case number
- CIVIL APPEAL No. 4166/2006
- Decided
- 19 April 2018
- Bench
- R.K. AGRAWAL, ABHAY MANOHAR SAPRE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 371F, 371F(k); Income Tax Act Section 5, 256(1)
Headnote
Income Tax Act, 1961: s.5 - Taxability under - Of income from lottery - When such income was already taxed under Sikkim State Income Tax Rules, 1948 - Held: A taxing statute should not be interpreted in such a manner that its effect will be to cast a burden twice over for is so compelling that court has no alternative than to accept it - In case of reasonable doubt, construction most beneficial to the tax payer is to be adopted - As such there is no prohibition on double taxation unless the legislature contains a special provision in that regard
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