TRAVANCORE SUGARS AND CHEMICALS LTD vs. DEPUTY COMMSSR;INCOME TAX,C-I,THIRUVALLA
ITA/279/2010HC Kerala31 Mar 2022
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS,HONOURABLE MR.JUSTICE BASANT BALAJI
gains from
business or property. The Calcutta High Court affirmed the
9 (1928) ILR 55 Cal 1057
ITA Nos.11/2008, 12/2008, 279/2010,
282/2010, 292/2010
-23-
question "whether on the facts and in the circumstances of the
case, the sums received as salami by the assessee for granting
sub-leases were trading receipts in its hands and the amount of
profit therein
