Supreme Court of India
Jaipuria Samla Amalgamated Collieries Ltd. Etc. v. Commissioner of Income Tax, West Bengal
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In the result Civil Appeals Nos. 1102 to 1105 of 1971 which ,1 re by special leave are allowed and the answers returned by the High Court are discharged. . The questions referred shall stand answered in favour of the assessees and against the Revenue.
Judgment, page 7
From the headnote
Income Tax Act, 1922, s. 10(4)-Cesses imposed under-Bengal Cess Act, 1880 and Bengal (Rural) Primary Education Act, 1930 whether fall within mischief of section-Whether based on profits c.nd gains of business profession or vocation. The appellant was a public limited company. It carried on the busi ness of ruising coal from coal mines and selling the same. It had taken on lease several mines from the owners of the coal bearing lands. As lessee of the mines the, appellant incurred liability for payment of (i) Road and Public Works cess under the Bengal Cess Act of 1880; (ii) Educa tion Cess
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