Supreme Court · 1965 INSC 233 · Decided 28 October 1965
Shri Chatrasinghji Kesari Singhji Thakore v. Commissioner of Income-Tax, Bombay
- Court
- Supreme Court of India
- Citation
- 1965 INSC 233 · [1966] 2 S.C.R. 440
- Case number
- CIVIL APPEAL No. 148/1964
- Decided
- 28 October 1965
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66; Land Revenue Code
Headnote
Incon1e Tax-lvfining lease-Local cess payable under terms of lease hy lessee-Stans in excess of local cess paid :to lessor-Excess lvhether of •inconie' of lessor. A B The appellant gave certain mines on lease to a Syndicate. in lieu of C rents and royalty. By cl. 1 Part VII of the indenture all public demands in respect of the mines made by the State Government or the local authority, except land revenue. In compliance with the said clause the Syndicate paid certain sums for the periods ending July 31, 1951 and July 31, 1952 to the appellant as 'Local Fund Cess'. This Cess was
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