Supreme Court · 1960 INSC 245 · Decided 7 December 1960
Shri Manna Lal and Another v. Collector of Jhalawar and Others
- Court
- Supreme Court of India
- Citation
- 1960 INSC 245 · [1961] 2 S.C.R. 962
- Case number
- CIVIL APPEAL No. 88/1957
- Decided
- 7 December 1960
- Bench
- BHUVNESHWAR PRASAD SINHA, S.K. DAS, A.K. SARKAR, N. RAJAGOPALA AYYANGAR, J.R. MUDHOLKAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14
Headnote
COURT REPORTS [1961) x960 _ the amount immediately not expended was not tax- Hoshiarpur Efoc- able as revenue. t.ic supply Co. The receipts though related to the business of the . v'. assessee as distributors of electricity were not inciden- Commissioncr of t l · th f h · f I t S . merely for services rendered and to be rendered, but for installation of capital equipment under an agreement for a joint venture. The total receipts being capital receipts, the fact that in the installation of capital, only a certain amount was immediately ex­ pended, the balance remaining
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