{"id":116152,"date":"1983-08-01T00:00:00","date_gmt":"1983-07-31T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/seventh-income-tax-officer-vs-trustees-of-silk-and-rayon-textile-on-1-august-1983"},"modified":"2015-09-25T19:14:34","modified_gmt":"2015-09-25T13:44:34","slug":"seventh-income-tax-officer-vs-trustees-of-silk-and-rayon-textile-on-1-august-1983","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/seventh-income-tax-officer-vs-trustees-of-silk-and-rayon-textile-on-1-august-1983","title":{"rendered":"Seventh Income-Tax Officer vs Trustees Of Silk And Rayon Textile &#8230; on 1 August, 1983"},"content":{"rendered":"<div class=\"docsource_main\">Income Tax Appellate Tribunal &#8211; Nagpur<\/div>\n<div class=\"doc_title\">Seventh Income-Tax Officer vs Trustees Of Silk And Rayon Textile &#8230; on 1 August, 1983<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1983 6 ITD 196 Nag<\/div>\n<div class=\"doc_bench\">Bench: S Rotho, R Sangani<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>S.N. Rotho, Accountant Member <\/p>\n<p>1. This appeal has been filed by the department against the order dated 30-3-1982 of the Commissioner (Appeals), relating to the assessment year 1976-77, the previous year of which ended on 31-3-1976.\n<\/p>\n<p>The assessee is a trust assessed  through its  trustees in the status of an<br \/>\nAOP.  The assessee-trust was created by an indenture  dated 12-11-1975<br \/>\nexecuted by the settlor, namely, Silk and Rayon Textile Export Promotion<br \/>\nCouncil, Bombay. The settlor was  a company   incorporated under the<br \/>\nCompanies Act, 1956, having its liability limited by guarantee. The settlor<br \/>\nmade an initial contribution of Rs.  5 lakhs  and   created a  fund called<br \/>\n&#8216;Silk and Rayon Textile Export Promotion  Council  Staff Welfare Fund&#8217;.\n<\/p>\n<p>The purpose of the fund  was  to provide  benefit and   assistance to the<br \/>\nemployees of the settlor-company in  accordance with the scheme framed<br \/>\nby it.  The object of the scheme was such that it would benefit the staff of<br \/>\nthe settlor-company only.  The case  of the  assessee, before the ITO, was<br \/>\nthat the assessee was a charitable trust,  the income of which was exempt<br \/>\nunder Section 11 of the Income-tax   Act, 1961   (&#8216;the Act&#8217;).  The ITO did<br \/>\nnot agree, and refused to allow the benefit of exemption under Section 11<br \/>\nto the assessee, on the ground that it did not satisfy the   requirements of<br \/>\n&#8216;charitable purpose&#8217; as defined under Section 2(15) of the Act.\n<\/p>\n<p> 3. The ITO also held that even if it is assumed  that the  income of the<br \/>\nassessee-trust was exempted under Section 11 yet the  trust would be hit by<br \/>\nSection 13(l)(c) of the Act, because the  settlor was  indirectly benefited by<br \/>\nthe trust. <\/p>\n<p>4. The assessee-trust received in all a sum of Rs. 6 lakhs  from the settlor<br \/>\nduring the year under consideration.    The case  of the   assessee before<br \/>\nthe ITO was that the donation of Rs. 6 lakhs  received by it did not repre<br \/>\nsent the income of the  assessee  because they  were mere  donations and<br \/>\nwere not in the nature  of income.  Further,  this sum  was shown as a<br \/>\ndonation towards the corpus only.  The ITO  observed  that there was no<br \/>\ndirection letter from the donor at the time of the donation to treat the<br \/>\nsum of Rs. 6 lakhs as the corpus of the fund. Hence, he rejected the claim<br \/>\nof the assessee and treated the aforesaid sum of Rs. 6 lakhs as the income<br \/>\nof the assessee, and assessed the same to tax accordingly.\n<\/p>\n<p>5. The assessee appealed to the  Commissioner (Appeals) and  contested<br \/>\n(0 that it was engaged for the charitable purposes  within the meaning of\n<\/p>\n<p>4.<br \/>\nSection 2(15) and so its income was exempt under Section 11, (ii) that it was not hit by Section 13(l)(c) and in any case, (iii)the sum of Rs. 6 lakhs received during the year under consideration could not be regarded as income. The Commissioner (Appeals) rejected the first two contentions of the assessee and confirmed the finding of the ITO that the assessee-trust was not entitled to exemption under Section 11 as it did not come under Section 2(15). As the assessee&#8217;s income was not exempt under Section 11, there was no question of the applicability of the provisions of Section 13(l)(c). Hence, the Commissioner (Appeals) rejected these two grounds.\n<\/p>\n<p>6. Coming to the third  ground  raised by  the   assessee  before her, the<br \/>\nCommissioner (Appeals) found  force  in the   same.  She found that the<br \/>\nassessee received  Rs. 5 lakhs  as  initial  contribution  and   subsequently<br \/>\nanother sum of Rs. 1 lakh to be used towards the  same purpose   of the<br \/>\ntrust, namely, the welfare of the  employees  of the settlor-company.  The<br \/>\nCommissioner (Appeals) observed that the letter dated 24-9-1977 from the<br \/>\nsettlor-company clearly showed that the amounts  received  by the assessee<br \/>\nwere to be treated as corpus contributions.   Hence, she held these receipts<br \/>\nto be capital receipts and in this view of the  matter,  held that the sum of<br \/>\nRs. 6 lakhs could not be taxed as revenue receipts or income.\n<\/p>\n<p>7. Shri Roy Alphonso,  the  learned  representative for the department,<br \/>\nurged before us that the  Commissioner  (Appeals)  erred in her decision.\n<\/p>\n<p>He pointed out that Section 12 of the Act had no application to the facts<br \/>\nof this case, because Section 11 does not apply   to the assessee.  Hence, he<br \/>\nurged that the concept of corpus funds was  wrongly  pressed  into service<br \/>\nby the learned Commissioner (Appeals). According to Shri Roy Alphonso,<br \/>\nthe assessee-trust itself took over the duties  of the  employer, namely, the<br \/>\nsettlor-company.  Those duties  were to  look  after the  interests   of the<br \/>\nemployees of the  settlor-company.  The  assessee was  receiving regular<br \/>\namounts for being spent towards that purpose.  Hence,  he urged that<br \/>\nthose receipts were in the  nature  of income   in the hands of the assessee-\n<\/p>\n<p>trust.\n<\/p>\n<p>8. Shri Dinesh Vyas, the learned representative  for  the assessee,  on the<br \/>\nother hand, supported the order of the Commissioner (Appeals). He point<br \/>\ned out that the very concept of &#8216;income&#8217;   has now been clearly   laid  down<br \/>\nby various judicial decisions. The famous definition  of &#8216;income&#8217;  given  in<br \/>\nthe case of CIT v. Shaw Wallace &amp; Co. 6 ITC 178 (PC) is :\n<\/p>\n<p> . . . Income, . . . connotes a periodical monetary return &#8216;coming in&#8217; with some sort of regularity, or expected regularity, from definite sources. &#8230;\n<\/p>\n<p>This definition has also been referred to by the Supreme Court in the case of E.D. Sassoon &amp; Co. Ltd. v. CIT [1954] 26 ITR 27. In the case of Rani Amrit Kunwar v. CIT [1946] 14 ITR 561 and H.H. Maharani Shri Vijaykuverba Saheb of Morvi v. CIT [1963]  49   ITR  594,  the Allahabad High Court and the Bombay High Court, respectively, held that &#8216;income&#8217; need not necessarily arise from any business activity, investment or outlay, or any enforceable obligation to pay,it may be voluntary or [may be] attributable to some custom, usage or traditional obligation, but mere casual payments or windfalls do not constitute income. Voluntary payments in order to become taxable under the Act must have an origin which a practical man would regard as a real source of income (see page 90 of Kanga and Palkhivala&#8217;s commentary on Income-tax, Vol. 1, Seventh edition). He stated that so long as the assessee-trust could not claim as a matter of right any amount from the settlor-company, the receipts remained windfalls or casual receipts, not necessarily recurring. His point was that any receipt which depended on the sweet will of the donor could not be regarded as income as has been held in the case of Rani Amrit Kunwar (supra). He took us through the trust deed, dated 25-11-1975, which states that the funds would be created by the initial donation of Rs. 5 lakhs. Clause (2) of the deed says that the trustees will be possessed of any additional fund which may be paid by the settlor. There is no compulsion anywhere in the trust deed on the part of the settlor to go on paying money to the trust. Under the circumstances he urged that the receipts of the assessee-trust&#8221; amounting to Rs. 6 lakhs did not partake the nature of income.\n<\/p>\n<p> 9.\tShri Roy Alphonso replied that if the receipts were   not  income,  then<br \/>\nthey were in the nature of casual receipts and so they will be taxed  under<br \/>\nthe exceptions to Section 10(3) of the Act.\n<\/p>\n<p> 10.\tWe have considered the contentions of both  the  parties,  as   well  as<br \/>\nthe facts on record. We find force in the contentions  raised for  the asses-\n<\/p>\n<p>see. As has been  held  in  the  cases  of Rani Amrit   Kunwar and   H.H.\n<\/p>\n<p>Maharani Shri Vijaykuverba  Saheb of Morvi (supra), a  receipt cannot be<br \/>\ntreated as an income unless it is expected with some sort of regularity as a<br \/>\nmatter of right, and which a practical man would consider as coming from<br \/>\na definite source. On going through the trust deed under which the  asses-\n<\/p>\n<p>see came into existence, we do not find anything therein to bind the settlor<br \/>\nto go on paying regularly and periodically definite amount to the assessee-\n<\/p>\n<p>trust. Hence, the learned representative for the assessee was  quite  correct<br \/>\nin his contention that the receipts by the assessee-trust  depended  entirely<br \/>\non  the  sweet will  of the   settlor-donor.   Under  the  circumstances,  the<br \/>\nreceipts do not come within  the  accepted   notion  of income  chargeable<br \/>\nunder the Act. Hence, the same escapes the net of taxation on this ground<br \/>\nalone. We have considered the argument of the learned representative for<br \/>\nthe department based on the provisions of Section 10(5),  but we do not<br \/>\nfind any force in the same. Firstly, that section applies  to  receipts which<br \/>\nwere both casual and non-recurring. Secondly, that provision applies  only<br \/>\nto items which can be regarded as income because that section begins with<br \/>\nthe words that &#8216;the following   incomes  will   be  exempt from  tax&#8217;.   Thus, if an item is not income at all, then there is no question of exempting the same under Section 10(3). Section 10(3) is invoked in a case where an item of receipt is income and yet the assessee claims the same to be exempt under Section 10(3). In this case, we have already held that the receipts under consideration did not constitute income at all, and so, there is no question of exempting the same under Section 10(3). If the exemption under Section 10(J) does not apply to a case, then the exceptions to Section 10(3) will not apply either. Hence, we are not impressed by this argument raised for the revenue.\n<\/p>\n<p>11. For the above reasons, we  uphold  the  order of the  Commissioner<br \/>\n(Appeals), though on somewhat different reasons.\n<\/p>\n<p>12. In the result, the appeal is dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Income Tax Appellate Tribunal &#8211; Nagpur Seventh Income-Tax Officer vs Trustees Of Silk And Rayon Textile &#8230; on 1 August, 1983 Equivalent citations: 1983 6 ITD 196 Nag Bench: S Rotho, R Sangani ORDER S.N. Rotho, Accountant Member 1. This appeal has been filed by the department against the order dated 30-3-1982 of the Commissioner [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-116152","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Seventh Income-Tax Officer vs Trustees Of Silk And Rayon Textile ... on 1 August, 1983 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/seventh-income-tax-officer-vs-trustees-of-silk-and-rayon-textile-on-1-august-1983\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Seventh Income-Tax Officer vs Trustees Of Silk And Rayon Textile ... on 1 August, 1983 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/seventh-income-tax-officer-vs-trustees-of-silk-and-rayon-textile-on-1-august-1983\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"1983-07-31T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-09-25T13:44:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/seventh-income-tax-officer-vs-trustees-of-silk-and-rayon-textile-on-1-august-1983#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/seventh-income-tax-officer-vs-trustees-of-silk-and-rayon-textile-on-1-august-1983\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Seventh Income-Tax Officer vs Trustees Of Silk And Rayon Textile &#8230; on 1 August, 1983\",\"datePublished\":\"1983-07-31T18:30:00+00:00\",\"dateModified\":\"2015-09-25T13:44:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/seventh-income-tax-officer-vs-trustees-of-silk-and-rayon-textile-on-1-august-1983\"},\"wordCount\":1598,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Judgements\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/seventh-income-tax-officer-vs-trustees-of-silk-and-rayon-textile-on-1-august-1983#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/seventh-income-tax-officer-vs-trustees-of-silk-and-rayon-textile-on-1-august-1983\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/seventh-income-tax-officer-vs-trustees-of-silk-and-rayon-textile-on-1-august-1983\",\"name\":\"Seventh Income-Tax Officer vs Trustees Of Silk And Rayon Textile ... on 1 August, 1983 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"1983-07-31T18:30:00+00:00\",\"dateModified\":\"2015-09-25T13:44:34+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/seventh-income-tax-officer-vs-trustees-of-silk-and-rayon-textile-on-1-august-1983#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/seventh-income-tax-officer-vs-trustees-of-silk-and-rayon-textile-on-1-august-1983\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/seventh-income-tax-officer-vs-trustees-of-silk-and-rayon-textile-on-1-august-1983#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Seventh Income-Tax Officer vs Trustees Of Silk And Rayon Textile &#8230; on 1 August, 1983\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Seventh Income-Tax Officer vs Trustees Of Silk And Rayon Textile ... on 1 August, 1983 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/seventh-income-tax-officer-vs-trustees-of-silk-and-rayon-textile-on-1-august-1983","og_locale":"en_US","og_type":"article","og_title":"Seventh Income-Tax Officer vs Trustees Of Silk And Rayon Textile ... on 1 August, 1983 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/seventh-income-tax-officer-vs-trustees-of-silk-and-rayon-textile-on-1-august-1983","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"1983-07-31T18:30:00+00:00","article_modified_time":"2015-09-25T13:44:34+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"8 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/seventh-income-tax-officer-vs-trustees-of-silk-and-rayon-textile-on-1-august-1983#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/seventh-income-tax-officer-vs-trustees-of-silk-and-rayon-textile-on-1-august-1983"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Seventh Income-Tax Officer vs Trustees Of Silk And Rayon Textile &#8230; on 1 August, 1983","datePublished":"1983-07-31T18:30:00+00:00","dateModified":"2015-09-25T13:44:34+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/seventh-income-tax-officer-vs-trustees-of-silk-and-rayon-textile-on-1-august-1983"},"wordCount":1598,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Judgements"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/seventh-income-tax-officer-vs-trustees-of-silk-and-rayon-textile-on-1-august-1983#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/seventh-income-tax-officer-vs-trustees-of-silk-and-rayon-textile-on-1-august-1983","url":"https:\/\/www.legalindia.com\/judgments\/seventh-income-tax-officer-vs-trustees-of-silk-and-rayon-textile-on-1-august-1983","name":"Seventh Income-Tax Officer vs Trustees Of Silk And Rayon Textile ... on 1 August, 1983 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"1983-07-31T18:30:00+00:00","dateModified":"2015-09-25T13:44:34+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/seventh-income-tax-officer-vs-trustees-of-silk-and-rayon-textile-on-1-august-1983#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/seventh-income-tax-officer-vs-trustees-of-silk-and-rayon-textile-on-1-august-1983"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/seventh-income-tax-officer-vs-trustees-of-silk-and-rayon-textile-on-1-august-1983#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Seventh Income-Tax Officer vs Trustees Of Silk And Rayon Textile &#8230; on 1 August, 1983"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/116152","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=116152"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/116152\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=116152"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=116152"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=116152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}