Case Law Details
Case Name : M/s. Nileswar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham Vs Commissioner of Income Tax (Kerala High Court at Ernakulam)
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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Brief of the case
In the case of Nileswar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham Vs. CIT, High court of Kerla at Ernakulam has held that the collective disposal of the labour of the members of the society is not resulting in the generation of any income to the society. The income of the society has nothing to do with the collective disposal of the labour of its members, but is entirely from out of the price realised by it for the sale of toddy through the society’s own toddy shops. When that is the activity of the society, it cannot be said that the sum referred to in...
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