Supreme Court · 1969 INSC 256 · Decided 24 September 1969
V. Venugopala Varma Rajah v. Commissioner of Income-Tax, Kerala
- Court
- Supreme Court of India
- Citation
- 1969 INSC 256 · [1970] 2 S.C.R. 547
- Case number
- CIVIL APPEAL No. 810/1967
- Decided
- 24 September 1969
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
VARMA RAJAH v. COMMISSIONER OF INCOME-TAX, KERALA February 13 I September 24, 1969 547 B [J. C. SHAH, V. RAMASWAMI AND A. N. GROVER, JJ.) Capital or Income-Contract for 'clear felling' of trees i.e. cutting them so as to leave six inches of the stump to allow regeneration-Forest of included Rs. 75,000 received under an agreement for cutting and removing trees from 500 acres of forest land in Madras State. The Income-tax Officer held that the income was taxable because the land was leased for 'clear felling' by the father of the appeJlant. What the expression 'clear felling'
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