Supreme Court of India
Commissioner of Income Tax v. M/s All India Tea and Trading Co. Ltd.
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
For the aforesaid reasons, the decision of the High Court is affirmed and the appeal is dismissed with costs.
Judgment, page 7
From the headnote
lion or the land, the refugees were carrying out agricultural operations on the land in question. Th.erefore, one of the requirements of Section 2(1) namely; that the land is used for agricultural purposes stands satisfied. Further the compensation clearly had the character or rent or in any case, has to be regarded as being revenue which was derived from the land. The land in question continued to vest with the respondent during the relevant assessment year. On the requisitioning of the land, possession of the same was taken and the refugees were put in possession for which compensation was
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