TMI Blog1993 (2) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... ered by B. P. JEEVAN REDDY J. - The assessee is the appellant. He is aggrieved by the decision of the Bombay High Court in Income-tax Reference No. 458 of 1976 (see [1978] 114 ITR 515) answering the following question which was referred to it at his instance, against him : "Whether, on the facts and in the circumstances of the case, the amount of tax paid by Ballarpur on behalf of the assessee in the assessment years 1974-75 and 1975-76, is income taxable under the heading 'Other sources'?" The Ballarpur Paper and Straw Board Mills Ltd. (Ballarpur) is a public limited company engaged in the manufacture of paper and straw board. It undertook to set up a caustic soda/chlorine manufacturing plant at Ballarpur. For this purpose, it entere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perquisite and added the same to the salary amount received by the assessee. The said addition was questioned by the assessee in appeal before the Appellate Assistant Commissioner but without success. The matter was then carried to the Tribunal. The Tribunal too did not agree with the assessee's contention and dismissed his appeal whereupon he obtained the aforesaid reference which, as stated above, has been answered against him by the Bombay High Court. For a proper appreciation of the question arising herein, it is necessary to notice certain factual statements contained in the statement of the case. It is stated therein: "according to this agreement, Ballarpur were under an obligation to pay by the device of delegation invoices opened ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pay the said tax amount relating to the salary amount received by the assessee. We find it difficult to agree with learned counsel. The definition of "income" in clause (24) of section 2 of the Act is an inclusive definition. It adds several artificial categories to the concept of income but on that account the expression "income" does not lose its natural connotation. Indeed, it is repeatedly said that it is difficult to define the expression "income" in precise terms. Anything which can properly be described as income is taxable under the Act unless, of course, it is exempted under one or the other provisions of the Act. It is from the said angle that we have to examine whether the amount paid by Ballarpur by way of tax on the salary a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... every kind which is not to be excluded from the total income under the Act shall be chargeable to income-tax under the head " Income from other sources ", if it is not chargeable to income tax tinder any of the other heads specified in section 14, items A to E. It is not the case of the assessee that any provision of the Act exempts the said income from the liability to tax. Learned counsel for the assessee-appellant relied upon certain decisions in support of his contention. The first is the decision of this court in Nalinikant Ambalal Mody v. S. A. L. Narayan Row, CIT [1966] 61 ITR 428 (SC). An advocate was appointed as a judge. He received certain income after his appointment as a judge in lieu of the professional service rendered by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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