https://www.taxtmi.com/caselaws?id=49251 The Supreme Court affirmed the High Court's decision that the re-plantation cess receipts received were revenue receipts, not capital receipts. The payments were considered part of the assessable income as they were linked to the production of rubber and maintenance of plantations. The Court dismissed the appeals, ruling in favor of including the amounts in the appellants' assessable income. en-us Fri, 17 Dec 1965 00:00:00 +0530 Sun, 17 Aug 2014 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49251 The Supreme Court affirmed the High Court's decision that the re-plantation cess receipts received were revenue receipts, not capital receipts. The payments were considered part of the assessable income as they were linked to the production of rubber and maintenance of plantations. The Court dismissed the appeals, ruling in favor of including the amounts in the appellants' assessable income. Case-Laws Income Tax Fri, 17 Dec 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49251