DR. K. GEORGE THOMAS v. THE C. I. T. KERALA, ERNAKULAM

Citation: [1985] SUPP. 2 S.C.R. 936

Court: Supreme Court of India

Bench: V.D. TULZAPURKAR, SABYASACHI MUKHERJI

Case summary

These were not casual or non-recurrng receipts and no question of exemption under Section 4(3) (vii) of the Act arose. The /Jigh Court held, and in our opinion ri�htly, that in view of the facts and circumstances of this case as found by the Tribunal, these amounts were not...

Judgment text

These were not casual or non-recurrng receipts and no question of exemption under Section 4(3) (vii) of the Act arose. The /Jigh Court held, and in our opinion ri�htly, that in view of the facts and circumstances of this case as found by the Tribunal, these amounts were not...