Supreme Court · 1971 INSC 278 · Decided 7 October 1971
State of Tamil Nadu v. Kannan Devan Hills Produce CO. LTD.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 278 · [1972] 1 S.C.R. 1016
- Case number
- CIVIL APPEAL No. 1175/1970
- Decided
- 7 October 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 7, 8, 59
Headnote
Madras Agricultural Income-tax Act, 1955-Rules 7 and 8 made under s. 6--Whether tea grown in Madras but manufactured in Kera/a corns within the scope of the said Rules. The respondent-assessee is a limited company carrying on the business A B of tea planting, A part of its tea estates was situated the estate in question was working as one unit with one factory and common accounts C were maintained for. the whole estate. For the assessment years 1956-57, 1957-58 and 1958-59, the Agricul­ tural Income-tax Officer, Tamil Naclu, computed the Agricultural Income in accordance with the
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