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Corporation Limited [for short ‘BBTCL’] located in 10:38:01 IST Reason: Singampatti, Tamil Nadu, after the same was declared to be a 1  Reserved ... essential to the controversy are noted hereinbelow. 8. The entire extent of Singampatti Zamin forest lands in the State of Tamil Nadu, admeasuring an area

page 741). The Chief Commissioner of Income Tax, Madras v. Zamindar of Singampatti (2) was a reference arising out of the assessment for income ... income derived by the Zamindar of Singampatti from forests and fisheries within the ambit of his Zamindari. The assessee objected to the assessment

erstwhile tea estate, the Bombay Burma Trading Corporation Limited (BBTCL) located in Singampatti, Tamil Nadu, after the same was declared to be a Reserved Forest