Supreme Court · 2000 INSC 544 · Decided 28 November 2000
Sing Hai Rakesh Kumar v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 544 · [2000] SUPP. 5 S.C.R. 111
- Case number
- CIVIL APPEAL No. 15619/1996
- Decided
- 28 November 2000
- Bench
- S.P. BHARUCHA, DORAISWAMY RAJU, RUMA PAL (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 366, 366(1); Income Tax Act Section 2, 2(1)(A), 2(4A)(iii), 2(14)
Headnote
B Income Tax Act, 1961: Sections 2(/A) and 2(14) (iii) (a) and (bj. Income Tax-Capital gains tax-AYs 1981-82 and 1983-84- Agricultural lands situated within municipal limits-Sale of-Profits arising C from-Exigibility to capital gains tax-Held, income arising from transfer of agricultural lands lo capital gains tax-Income Tax Act, 1922-ss.2 (1) (A) and 2(4A) (iii). Constitution of India, 1950: Article 366, Schedule VII list II Entry 46-Agricultural income­ Definition of-Parliament's Power to define-Held: Parliament has power to define what agricultural income is-Hence, amendment of
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