https://www.taxtmi.com/caselaws?id=277437 The permanent sanad and Regulation XXV of 1802 were construed as fixing the Government's revenue demand in commutation for the Singampatti zamindari as a whole, including income from forests and fisheries. On that construction, the exemption extended broadly to profits arising from the estate and protected them from further taxation. The Income Tax Act was held not to abrogate that earlier exemption, because it contained no express provision showing an intention to override it, and a general charging clause was insufficient to do so by implication. The income from forests and fisheries in the zamindari was therefore not liable to income tax. en-us Tue, 21 Feb 1922 00:00:00 +0530 Tue, 04 Dec 2018 12:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277437 The permanent sanad and Regulation XXV of 1802 were construed as fixing the Government's revenue demand in commutation for the Singampatti zamindari as a whole, including income from forests and fisheries. On that construction, the exemption extended broadly to profits arising from the estate and protected them from further taxation. The Income Tax Act was held not to abrogate that earlier exemption, because it contained no express provision showing an intention to override it, and a general charging clause was insufficient to do so by implication. The income from forests and fisheries in the zamindari was therefore not liable to income tax. Case-Laws Income Tax Tue, 21 Feb 1922 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277437