https://www.taxtmi.com/caselaws?id=290156 The High Court of Patna ruled in favor of the assessee in a taxability case involving two sums received. The court held that a sum of Rs. 4,000 received as salami for obtaining a lease and Rs. 351 for settling fireclay land were not taxable as revenue. The court emphasized that salami amounts could only be considered income under specific circumstances, which were not present in this case. The court excluded both sums from the assessment, awarded costs to the assessee, and set the hearing fee at Rs. 100. Vaidynathier Ramaswami, J., concurred with the judgment. en-us Fri, 02 Mar 1951 00:00:00 +0530 Fri, 11 Sep 2020 11:48:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290156 The High Court of Patna ruled in favor of the assessee in a taxability case involving two sums received. The court held that a sum of Rs. 4,000 received as salami for obtaining a lease and Rs. 351 for settling fireclay land were not taxable as revenue. The court emphasized that salami amounts could only be considered income under specific circumstances, which were not present in this case. The court excluded both sums from the assessment, awarded costs to the assessee, and set the hearing fee at Rs. 100. Vaidynathier Ramaswami, J., concurred with the judgment. Case-Laws Income Tax Fri, 02 Mar 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290156