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        Supreme Court: Tobacco Board income tax exemption upheld. Assessments annulled, refund granted.

        Tobacco Board Versus Commissioner of Income-Tax And Others

        Tobacco Board Versus Commissioner of Income-Tax And Others - [2000] 243 ITR 4 (SC) The Supreme Court judgment in 1999 (5) TMI 4 - SC Order states that the Tobacco Board's income is exempt from income tax from April 1, 1975, due to section 10(29A)(d) of the Finance Act, 1999. Assessments made prior to this are set aside, and the appellant is entitled to a refund. The appeal is disposed of with no order as to costs.

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