https://www.taxtmi.com/caselaws?id=189104 Income from royalties arising out of coal lands within a zemindary had to be computed on the real income, profits and gains from the source, not on gross receipts. The proportionate jama attributable to the lands producing the royalty income was therefore deductible in assessing taxable income. The need for further evidence to apportion the exact amount did not defeat the legal right to deduction, and the same principle applied even though a deduction was also recognised under the property head. The assessee was entitled to deduct the proportionate land revenue attributable to the coal lands. en-us Thu, 14 Dec 1944 00:00:00 +0630 Wed, 28 Dec 2016 14:06:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189104 Income from royalties arising out of coal lands within a zemindary had to be computed on the real income, profits and gains from the source, not on gross receipts. The proportionate jama attributable to the lands producing the royalty income was therefore deductible in assessing taxable income. The need for further evidence to apportion the exact amount did not defeat the legal right to deduction, and the same principle applied even though a deduction was also recognised under the property head. The assessee was entitled to deduct the proportionate land revenue attributable to the coal lands. Case-Laws Income Tax Thu, 14 Dec 1944 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=189104