Supreme Court · 1957 INSC 55 · Decided 23 May 1957
The Commissioner of Income-Tax, West Bengal, Calcutta v. Raja Benoy Kumar Saras Roy
- Court
- Supreme Court of India
- Citation
- 1957 INSC 55 · [1958] 1 S.C.R. 101
- Case number
- CIVIL APPEAL No. 165/1954
- Decided
- 23 May 1957
- Bench
- NATWARLAL HARILAL BHAGWATI, T.L. VENKATARAMA AIYYAR, J.L. KAPUR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act Section 2(1), 66A(2)
Headnote
SUPREME COURT REPORTS 101 THE COMMISSIONER WEST BENGAL, v. OF INCOME-TAX, CALCUTTA RAJA BENOY KUMAR SARAS ROY (BHAGWATI, VENKATARAMA AYYAR and J.L. KAPUR JJ.) Income-tax-Exemption-Income from sale of forest trees, if .and when agricultural income-"Agriculture", Meaning of-Indian as income from his forest land was agricul­ tural income within the meaning of s. 2(1) of the Indian Income­ tax Act and was as such exempt from taxation under s. 4(3)(viii) of the Act. The forest was of spontaneous growth, 150 years old, and consisted of sal and piyasal trees. It was in
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