✦ Supreme Court of India

UNION OF INDIA & Ors. v. M/S. TATA TEA CO. LTD & Anr.

Civil Appeal No. 9178 of2012A K SIKRI, ASHOK BHUSHAN34 min read

Case at a glance

Provisions considered

Judgment

2.1 Ruic 8 of the Income Tax Rules, 1962 deals on the subject "income from the manufacture of tea". There is no dispute regarding computation of income of Tea Co., manufacture of tea, as provided in Rule 8. The provisions of Section 115-0 are well within the competence of Parliament. To put any limitation in the said provision as held by the Calcutta High Court shall be altering the provision of Section 115-0 for which there is no warrant. The Calcutta High Court having upheld the vires of Section 115-0 no further order was necessary in that writ petition. [Paras 27, 34][670-C, G; 673-F)

Find similar cases Start drafting free

Precedent status how later indexed judgments have treated this case

No known negative treatment found in the Courts & Cases corpus.

This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.

This is the original judgment text, reproduced from the public court record. Always verify it against the official record before relying on it in a filing — check it on Supreme Court of India or eCourts case status (search case no. Civil Appeal No. 9178 of2012). ← Search more judgments

Judgment

Precedent status how later indexed judgments have treated this case

Related cases why they’re linked — not procedural history

More cases under Income Tax Act, 1961

Continue researching