Supreme Court of India
Maharajadhiraj Sir Kameshwar Singh v. The State of Bihar
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7 Supreme Court benches have cited this judgment.
From the headnote
Agricultural Income-tax-Power of Agricultural Income-tax Officer-If can revise his own order of exemption-Bihar Agricul tural Income-tax Act, I938 (Bihar VII of r938) s. 26. In his return of agricultural income for the assessment year 1944-45, the appellant showed a sum of Rs. 2,82,192, which he had paid to the Tekari Raj for two lease-hold properties taken on Zarpeshgi lease, as one of the items of the total amount of dednction claimed by him as capital receipt. The Agricultural Income-tax Officer accepted his claim and exempted the amount from payment of agricultural income-tax. The
Authorities it was built on
Where later benches applied it
- 2001 Union Bank of India v. Khader International Construction and Ors.
- 1976 Mannalal Khetan Etc. Etc. v. Kedar Nath Khetan & Ors. Etc.
- 1976 Additional District Magistrate, Jabalpur v. S. S. Shukla Etc. Etc.
- 1967 I. C. Golak Nath & Ors. v. Sta Te of Punjab & Anrs.
- 1964 Dr. Shamlal Narula v. Commissioner of Income-tax, Punjab
- 1962 Bootamal v. Union of India
- 1961 Sivayogeswara Cotton Press Devangere and Others v. M Panchaksharappa and Another
Of those, 7 mentioned
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