Supreme Court · 2017 INSC 960 · Decided 20 September 2017
Union of India & ORS. v. M/S. Tata Tea CO. LTD. & ANR.
- Court
- Supreme Court of India
- Citation
- 2017 INSC 960 · [2017] 12 S.C.R. 655
- Case number
- CIVIL APPEAL No. 9178/2012
- Decided
- 20 September 2017
- Bench
- A.K. SIKRI, ASHOK BHUSHAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 366; Income Tax Act Section 115
Headnote
A B c Income Tax Act, 1961 - s.115-0 (as inserted by Finance Act, 1997) - Constitutional validity of - Challenge to, by tea companies carrying on the business of cultivating tea leaves in their tea gardens and processing it in their factory for marketing the same - Section 115-0 imposes additional by a Company - Plea of tea companies that income out of which dividend was distributed by them was agricultural income to the extent of 60%, tax on which could only be imposed by State Legislature (under List II, Entry 46) and the Parliament transgressed its legislative D power in enacting
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