Supreme Court · 1966 INSC 228 · Decided 26 October 1966
S. S. Rajalinga Raja v. State of Madras
- Court
- Supreme Court of India
- Citation
- 1966 INSC 228 · [1967] 1 S.C.R. 950
- Case number
- CIVIL APPEAL No. 979/1965
- Decided
- 26 October 1966
- Bench
- J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
Madras Plantations Agricu/111ral l11come Tax Act (5 of 1955),­ ''Agricultural Inconie"-Wliei!her GRricultura/ produce is itself income. The appellant owned a cardamom plantation. For tho assessment year 1957-58, he submitted a return under th<! Madra• Plantations ~gr:cultural the value of stocks of cardamom sold in the accounting year. The High Court in revision, confirmed the assess­ ment made by the Department. In appeal to this Court, it was contended that: ( t) the agricultural pro­ duce itself wa• income and became charged to tax und-..i: the Act when
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