Supreme Court · 2008 INSC 626 · Decided 9 May 2008
Union of India v. Belgachi Tea CO. LTD. & ORS.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 626 · [2008] 8 S.C.R. 51
- Case number
- CIVIL APPEAL No. 8284/2002
- Decided
- 9 May 2008
- Bench
- ASHOK BHAN, DALVEER BHANDARI (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
COURT REPORTS [2008] 8 S.C.R. A come assessed by the Assessing Officer under the 1961 Act; and the income derived from sale of green tea leaves is agricultural income and assessable under the 1944 Act. In appeal to this Court, assessee contended that the sale proceeds of green tea leaves should that from C the income assessed, 60% is taxable by the State under the Bengal Agricultural Income Tax Act, 1944 and 40% is taxable by the Centre under the Income Tax Act, 1961. The object behind taxing the 60% and 40% share of the income assessed appears that there are common ex- D penses on
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)