Supreme Court of India
The Member for the Board of Agricultural Income-tax, Assam v. Smt. Sindhurani Chaudhurani
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5 Supreme Court benches have cited this judgment.
What the Court ordered
In the result appeal No. 162 of 1955 brought by the State of Assam is dismissed with costs throughout and the appeals brought by the assessees in C.A. Nos. 38 to 44 of 1956 are allowed, the judgment of the High Court set aside and the referred questions answered in the negative.
Judgment, page 13
From the headnote
Salami-lndicia--lf capital income-tax-Assam Agricultural 1939), s. 2(a) (i). rrceipt-Liability to agricultural Income-tax Act (Assam IX of The true indicia of salami are ( 1) its single. nonrecurring character and (2) payment prior to the cre.'.ltion of the tenancy. It is the consideration paid by the tenant for being let into po'session and can be neither rent nor re\'enue but is a capital receipt in the hands of the landlord. Kamakshya Narain Singh v. The Commissioner of Income Tax (l<J43) L.R. 70 I. . 180, relied on. Case-law reviewed. Rire11dra Kisliore ManikYa v. Secretary of State for
Where later benches applied it
- 2023 C.I.T., Delhi v. Bharti Hexacom Ltd.
- 1996 Commissioner of Income Tax v. M/s All India Tea and Trading Co. Ltd.
- 1969 Durga Das Khanna v. Commissioner of Income-tax, Calcutta
- 1965 Commissioner of Income-tax, Assam Etc. v. The Panbari Tea Co. Ltd.
- 1960 Maharaja Chintamani Saran Nath Sar Deo v. The Commissioner of Income-tax, Bihar & Orissa
Of those, 5 mentioned
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