Supreme Court · 1979 INSC 188 · Decided 19 September 1979

Ukhara Estate Zamindaries (PVT.) LTD. v. Commissioner of Income-Tax, West Bengal, Calcutta

Court
Supreme Court of India
Citation
1979 INSC 188 · [1980] 1 S.C.R. 711
Case number
CIVIL APPEAL No. 13/1973
Decided
19 September 1979
Bench
P.N. BHAGWATI, V.D. TULZAPURKAR, R.S. PATHAK (3-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil

Headnote

ESTATE ZAMINDARIES (PVT.) LTD. v. COMMISSIONER OF INCOME-TAX, WEST BENGAL, CALCUTTA September 19, 1979 711 [P. N. BHAGWATJ, V. D. TULZAPURKAR AND R. S. PATHAK, JJ.J l11co111e Tax Act, 1961-Assesseie incorporated to take ol'er Ceriain r.an1i11dari properties-Gave sub-leases and for the purpose of takin&pound;- over cf certain :i:amin<lari properties. By an indenture the assessee took a lease of extensi\'e zamindari properties for. a term of 999 years and also took an assignment of moveables. In consideration of the lease and assignment, fully paid shares

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