Commissioner of Income-tax, West Bengal v. SBI Home Finance Limited
[Citation -2022-LL-0913-3]
Citation | 2022-LL-0913-3 |
---|---|
Appellant Name | Commissioner of Income-tax, West Bengal |
Respondent Name | SBI Home Finance Limited |
Court | SUPREME COURT |
Relevant Act | Income-tax |
Date of Order | 13/09/2022 |
Judgment | View Judgment |
Bot Summary: | IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 3548 OF 2007 COMMISSIONER OF INCOME TAX, WEST BENGAL ... APPELLANT(S) Versus SBI HOME FINANCER LIMITED ... RESPONDENT(S) ORDER We have heard the learned senior counsel for the Revenue and the learned amicus curiae, who have taken us through the relevant clauses of the agreements dated 08.12.1993 and 30.12.1994. Further the lease rentals in entirety have been taxed as a revenue receipt/income accrued and taxable. In view of the aforesaid factual background, we do not find any good ground and reason to interfere with the final conclusion and decision of the High Court. UPON hearing the counsel the Court made the following O R D E R The appeal is dismissed in terms of the signed order. Pending application(s), if any, shall stand disposed of. UPON hearing the counsel the Court made the following ORDER The appeal is dismissed in terms of the signed order. COURT MASTER COURT MASTER Signed Order is placed on the file 3. |