Supreme Court of India
Senairam Doongarmall v. Commissioner of Income-tax, Assam
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6 Supreme Court benches have cited this judgment.
From the headnote
Income Tax-Capital or Revenue-Tea estate-Requisition of factories and buildings-Stoppage of tea business-Compcnsation Nature of-Indian Income-tax Act, 1922 (II of 1922), s. IO. The assessee, a Hindu undivided family, owned a tea estate in Assam comprising a tea garden, factories, labour quarters, staff quarters etc. On February 27, 1942, the military autho rities requisitioned all the factory buildings etc., under the Defence of India Rul~s but the tea garden, however, was left in the possession of the assessee.
Where later benches applied it
- 1996 Commissioner of Income Tax v. M/s All India Tea and Trading Co. Ltd.
- 1986 C.I.T. Bombay City v. Bombay Burmah Trading Corporation, Bombay
- 1972 Commissioner of Income-tax Poona v. M/s. Manna Ramji & Co.
- 1971 S. R. Y. Sivaram Prasad Bahadur v. The Commissioner of Income Tax Hyderabad
- 1969 Commissioner of Income-tax, Calcutta v. Shaila Behari Lal Singha
- 2021 Rajinder Kumar Bansal & Ors v. Municipal Committee & Ors.
Of those, 1 distinguished · 5 mentioned
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