https://www.taxtmi.com/caselaws?id=192901 The Andhra Pradesh HC held that an appeal filed in the name of a deceased assessee was nevertheless competently presented where the widow, as legal representative, acted through a duly constituted power-of-attorney agent; the defect in description did not invalidate the appeal. On the tax issue, lump sum amounts described as royalty for mining leases of 25 and 30 years were treated as revenue receipts because, in substance, they represented consolidated rent for continued enjoyment of the mining rights rather than consideration for parting with a capital asset. The tax reference was answered for the Revenue on that issue. en-us Wed, 22 Feb 1956 00:00:00 +0530 Fri, 30 Jun 2017 18:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192901 The Andhra Pradesh HC held that an appeal filed in the name of a deceased assessee was nevertheless competently presented where the widow, as legal representative, acted through a duly constituted power-of-attorney agent; the defect in description did not invalidate the appeal. On the tax issue, lump sum amounts described as royalty for mining leases of 25 and 30 years were treated as revenue receipts because, in substance, they represented consolidated rent for continued enjoyment of the mining rights rather than consideration for parting with a capital asset. The tax reference was answered for the Revenue on that issue. Case-Laws Income Tax Wed, 22 Feb 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192901