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(1959) 1 MLJ 116 (SC)
IN THE SUPREME COURT OF INDIA
Present : T. L. Venkatarama Aiyar, P. B. Gajendragadkar and A.K. Sarkar
Case Number(s) : C.A. No. 109 of 1954.
Judgement Date :
Tuesday 07th of October 1958
| Commissioner of Income-tax, Nagpur | .....Appellant(s) | | Versus |  | | Rai Bahadur Jairam Valji and others | .....Respondent(s) |
Income-tax Act (XI of 1922), section 10 — Damages or compensation received by assessee for premature termination of a contract — If capital or revenue receipt — Liability to tax.

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