https://www.taxtmi.com/caselaws?id=49280 The Supreme Court held that the sums received by the appellant from the syndicate were taxable as income under the Indian Income-tax Act, 1922. The Court emphasized the broad definition of "income" and the contractual nature of the payments, similar to rents and royalty. The appellant was not collecting the cess on behalf of the government, and the amounts received were not casual or non-recurring. The appeals were dismissed, affirming that the sums were not exempt as being of a casual and non-recurring nature. en-us Thu, 28 Oct 1965 00:00:00 +0530 Tue, 19 Aug 2014 09:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49280 The Supreme Court held that the sums received by the appellant from the syndicate were taxable as income under the Indian Income-tax Act, 1922. The Court emphasized the broad definition of "income" and the contractual nature of the payments, similar to rents and royalty. The appellant was not collecting the cess on behalf of the government, and the amounts received were not casual or non-recurring. The appeals were dismissed, affirming that the sums were not exempt as being of a casual and non-recurring nature. Case-Laws Income Tax Thu, 28 Oct 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49280