Decision of the Patna High Court that income from tents of and from royalties on the amount of coal raised from Colleries in chargeable to income tax and that the amounts paid in Cesses should not be deducted in Computing the amount of taxable income. Decision that summaries of High Court rulings on income tax cases should be be forwarded to local Governments for Communication to assessing officers.

Department Finance Department
Branch Separate Revenue
From Year / Date
(YYYY-MM-DD)
1921-07
To Year / Date
(YYYY-MM-DD)
1921-07
Identifier PR_000001471431
File No. Progs., Nos. 302, July 1921
Part PART C
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