Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1972 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1972 (7) TMI 21 - KERALA HIGH COURTKanom Tenancy Act, 1955 - " 1. Whether, on the facts and in the circumstances of the case, the jenmikaram payable by the kanom tenant to the jenmi is compensation for the extinguishment of the entire rights of the jenmi in the land of the kanom holding, as held by the Tribunal ? - 2. Whether, on the facts and in the circumstances of the case, the jenmikaram payable by the kanom tenant to the jenmi is income assessable to tax under the Income-tax Act or only a capital receipt ?"
|