case of Commissioner of Income-tax, West Bengal v. Raja Benoy Kumar Saha Roy , and was expressly dissented from. The Supreme Court held that agriculture ... agricultural income and subject to exemption. After this judgment in Raja Benoy Kumar Saha Roy 's case was published, the Income-tax Officer served
Supreme Court in the case of CIT v. Raja Benoy Kumar Sahas Roy [1957] 32 ITR 466, where it was held that agriculture ... Court, after referring to the decision in the case of Raja Benoy Kumar Sahas Roy 's case [1957] 32 ITR 466 (SC), observed that
Court in the case of Commissioner of Income-tax v. Raja Benoy Kumar Sahas Roy [1957] 32 ITR 466 (SC), the Supreme Court has referred
ancillary or subsidiary matters. Navinchandra Mafatlal v. CIT , CIT v. Raja Benoy Kumar Sahas Roy and Chaturbhai M. Patel v. Union of India
been drawn to Commissioner of Income-tax West Bengal v. Raja Benoy Kumar Sahas Roy where Justice Bhagwati in construing 'agricultural income' under
identical question was considered by us in the case of Raja Benoy Kumar Sahas Roy v. Commissioner of Income-tax, West Bengal , where we held ... held that the view taken by us in Raja Benoy Kumar Sahas Roy v. Commissioner of Income-tax, West Bengal , was not correct. Although
agricultural land in the case of CIT v. Raja Benoy Kumar Sahas Roy [1957] 32 ITR 466 (SC). There is no denying the fact that ... agricultural purpose. But the Supreme Court in the case of Raja Benoy Kumar Sahas Roy 's case
agriculture".
9. In the case of CIT v. Raja Benoy Kumar Sahas Roy , the assessee owned an area of 6,000 acres of forest
Supreme Court in Commissioner of Income-tax v. Raja Benoy Kumar Sahas Roy [[1957] 32 I.T.R. 466 (S.C.).], had not been given
Commissioner Of Income-Tax vs Clive Insurance Co. Ltd. on 11 May, 1971
Equivalent citations
