Supreme Court · 1958 INSC 81 · Decided 7 October 1958
P. Krishna Menon v. The Commissioner of Income-Tax, Mysore, Travancore-Cochin and Coorg, Bangalore
- Court
- Supreme Court of India
- Citation
- 1958 INSC 81 · [1959] SUPP. 1 S.C.R. 133
- Case number
- CIVIL APPEAL No. 401/1958
- Decided
- 7 October 1958
- Bench
- T.L. VENKATARAMA AIYYAR, P.B. GAJENDRAGADKAR, A.K. SARKAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
SUPREME COURT REPORTS 133 of supply of limestone even a part from his work in the Ga.ngapur quarry, and the agreement dated August 2, 1941, provides for his supplying limestone for the furnaces at Kulti for a. period of 12 years and for loading iron at Monoha.rpore for a. like period. There was of Rs. 2,50,000 by the respondent is a revenue receipt and is chargeable to tax. In the result, the appeal is allowed, the judgment of the High Court set a.side and the order of the Tl'ibuna.l restored. The respondent will pay the costs of the appellant throughout. Appeal allowed. P. KRISHNA
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