Supreme Court of India
Mahaveer Kumar Jain v. Commissioner of Income Tax, Jaipur
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2 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1961: s.5 – Taxability under – Of income from lottery – When such income was already taxed under Sikkim State Income Tax Rules, 1948 – Held: taxing statute should not be interpreted in such a manner that its effect will be to cast a burden twice over for payment of tax unless language of statute is so compelling that court has no alternative than to accept it – In case of reasonable doubt, construction most beneficial to the tax payer is to be adopted – As such there is no prohibition on double taxation unless the legislature contains a special provision in that regard – In…
Authorities it was built on
Where later benches applied it
- 2023 Mansarovar Commercial Pvt. Ltd. v. Commissioner of Income Tax, Delhi
- 2020 Rajasthan State Road Transport Corporation and Others v. Goverdhan Lal Soni and Anr.
Of those, 1 referred to · 1 mentioned
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