Supreme Court · 1961 INSC 87 · Decided 13 March 1961
Senairam Doongarmall v. Commissioner of Income-Tax, Assam
- Court
- Supreme Court of India
- Citation
- 1961 INSC 87 · [1962] 1 S.C.R. 257
- Case number
- CIVIL APPEAL No. 535/1958
- Decided
- 13 March 1961
- Bench
- J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
SUPREME COURT REPORTS 257 SENAIRAM DOONGARMALL · v. COMMISSIONER OF INCOME-TAX, ASSAM (J. L. KAPUR, M. HIDAYATULLAH and J. c. SHAH, JJ.) Income Tax-Capital or Revenue-Tea estate-Requisition of factories and buildings-Stoppage of tea business-Compcnsation­ Nature of-Indian Income-tax the military autho­ rities requisitioned all the factory buildings etc., under the Defence of India Rul~s but the tea garden, however, was left in the possession of the assessee. The possession of the military continued till the yearr945 and during that period, though the assessee looked
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