V.S.S.V. Meenakshi Achi & Anr. vs Commissioner Of Income Tax

Authority: Supreme Court Date: 1965-12-17 AY: 1955-56 Section: 2(24), 4 Acts: Indian Income Tax Act 1922, Rubber Industry (Replanting) Fund Ordinance 1952 (Federated Malay States) Result: Revenue Citation: (1966) 60 ITR 253 (SC) Justices: K. Subba Rao, J.C. Shah & S.M. Sikri, JJ. Appeal No: Civil Appeals Nos. 157 & 158 of 1965
Whether replantation cess receipts from the Rubber Industry (Replanting) Fund are capital or revenue receipts for income tax purposes --- Held: Revenue receipts.

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