CAPITAL OR REVENUE RECEIPTS
Last updated: 20 October 2008
Court :
SUPREME COURT
Brief :
Whether compulsory deduction made by sugar cooperative societies on account of non-refundable and refundable deposits and other funds are revenue receipts liable to be taxed under the Income Tax Act.
Citation :
Siddheshwar Sahakari Sakhar Kaarkhana Ltd. Vs. C.I.T
(2004) 270 ITR 1 (SC)
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CA. Shikha
Published in Income Tax
Views : 89
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