{"id":191549,"date":"2006-02-06T00:00:00","date_gmt":"2006-02-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-p-damodaran-on-6-february-2006"},"modified":"2017-02-19T09:00:53","modified_gmt":"2017-02-19T03:30:53","slug":"the-commissioner-of-income-tax-vs-p-damodaran-on-6-february-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-p-damodaran-on-6-february-2006","title":{"rendered":"The Commissioner Of Income Tax vs P.Damodaran on 6 February, 2006"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs P.Damodaran on 6 February, 2006<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDATED: 06\/02\/2006\n\nCoram\n\nTHE HON'BLE MR.JUSTICE P.D.DINAKARAN\nAND\nTHE HON'BLE MR.JUSTICE P.P.S.JANARTHANA RAJA\n\nTax Case (Appeal) No.24 of 2006\n&amp; Tax Case (Appeal) No.25 of 2006\n\nThe Commissioner of Income Tax ,\nChennai.                                        ..Appellant\n\n -Vs-\n\nP.Damodaran,\nMadurai                                         ..Respondent\n\n        Appeals under Section 260A of the Income Tax Act, 1961 against the\norder of the Income Tax Appellate Tribunal, Madras, 'B' Bench in I.T.\nA. Nos.1809 and 1810\/Mds\/2000 for the assessment years 1995-96 and 199\n7-98.\n\n!For Appellant    : Mrs.Pushya Sitaraman\n\n^For Respondent  : ---\n\n:JUDGMENT\n<\/pre>\n<p>    (Judgment of the Court was delivered by P.P.S.Janarthana Raja, J.)<br \/>\n         The present appeals are filed under Section 260A  of  the  Income<br \/>\n    Tax Act,  1961  by the Revenue, in I.T.A.  Nos.1809 and 1810\/Mds\/2000,<br \/>\n    passed by the Income Tax Appellate Tribunal, Madras, &#8216;B&#8217; Bench raising<br \/>\n    the following substantial question of law.\n<\/p>\n<p>    &#8220;Whether in the facts and circumstances of the case, the Tribunal  was<br \/>\n    right  in  upholding the assessee&#8217;s claim for deduction u\/s 80IA, when<br \/>\n    he  himself  had  given  a  sworn  statement  to  the  central  excise<br \/>\n    authorities  that  he  did not have any activity of manufacture in the<br \/>\n    said premises?&#8221;\n<\/p>\n<p>         2.   The facts leading to the above question of law are as under:\n<\/p>\n<p>         i)   The   assessee   had   claimed   deduction   under   Section<br \/>\n    80IA(2)(iv)(c)  of  the Income Tax Act for manufacturing cable joining<br \/>\n    kit used in the telecommunication industry at Pondicherry, which is an<br \/>\n    industrially backward area.  The assessment  order  originally  passed<br \/>\n    for  the Assessment Year 1995-96, was set aside by the Commissioner of<br \/>\n    Income Tax ( Appeals) with a clear direction to the Assessing  Officer<br \/>\n    to  examine  the claim of the assessee with evidence in support of the<br \/>\n    return filed by him.   The  Assessing  Officer  thereafter  passed  an<br \/>\n    assessment order under Section 143(3) of the Income Tax Act, read with<br \/>\n    250 on  30.03.20  00.   For the assessment year 1997-98, the Assessing<br \/>\n    Officer completed the assessment under Section 143(3) of the Act.  The<br \/>\n    Assessing Officer rejected the assessee&#8217;s claim  for  deduction  under<br \/>\n    Section  80IA(2)(iv)(c)  relying upon the results of proceedings taken<br \/>\n    by the Central Excise authorities against  the  assessee,  by  holding<br \/>\n    that  the  assessee  did  not carry on any manufacturing or production<br \/>\n    activities, but was indulging in stock transfer and in  raising  sales<br \/>\n    invoices from  Pondicherry.   Finally, the Assessing Officer held that<br \/>\n    the assessee was not able to establish that any manufacturing activity<br \/>\n    had been commenced for claiming deduction under Section  80IA  of  the<br \/>\n    Act.\n<\/p>\n<p>         ii)  Aggrieved  by  the  order  of  the  Assessing  Officer,  the<br \/>\n    assessee filed  an  appeal  before  the  Commissioner  of  Income  Tax<br \/>\n    (Appeals),  and  claimed that the Assessing Officer rejected his claim<br \/>\n    without any independent enquiry and also ignored the  real  fact  that<br \/>\n    the  assessee  had  indulged in manufacturing activity at Pondicherry,<br \/>\n    and was therefore entitled for relief  under  Section  80-IA.    After<br \/>\n    hearing  the  arguments, the Commissioner of Income Tax (Appeals) came<br \/>\n    to the conclusion that the Assessing Officer, on his own, had not made<br \/>\n    on-thespot enquiry so as to ensure the real facts and  correctness  of<br \/>\n    the  assessee&#8217;s claim that he had carried on manufacturing activity of<br \/>\n    cable joining kits at Pondicherry.  The C.I.T.  (A) further found that<br \/>\n    even after the assessment had been set aside for the  Assessment  Year<br \/>\n    1995-9  6  with a direction to examine the claim of the assessee under<br \/>\n    Section 80IA denovo, no such enquiries  were  made  by  the  Assessing<br \/>\n    Officer.  The  C.I.T.   (A) finally held that the assessee is entitled<br \/>\n    to relief under Section 80IA of the Act.\n<\/p>\n<p>         iii) Aggrieved by the order of the C.I.T.  (A), the Revenue filed<br \/>\n    an appeal before the Income Tax Appellate Tribunal.   The  Income  Tax<br \/>\n    Appellate  Tribunal  dismissed  the  appeal  filed  by the Revenue and<br \/>\n    confirmed the order of the C.I.T (A).  The standing counsel  appearing<br \/>\n    for  the Revenue submitted that the Tribunal was wrong in allowing the<br \/>\n    deduction under Section 80IA of the Act and failed to appreciate  that<br \/>\n    the  assessee  himself  had admitted in the statement dated 12.12.1996<br \/>\n    before the Assistant Commissioner of Central  Excise  (Anti  Evation),<br \/>\n    Trichy, that the premises was used only as godown for packing goods in<br \/>\n    carton boxes  containing the cable joining materials.  He also further<br \/>\n    submitted that the Tribunal had not appreciated the statement recorded<br \/>\n    on 11.06.1997 that the assessee had admitted that he was engaged  only<br \/>\n    in trading activity of buying and selling.\n<\/p>\n<p>         3.   We heard  the  arguments  of  the counsel.  The assessee had<br \/>\n    claimed  that  he  had  started  his  factory  at  Pondicherry   where<br \/>\n    manufacturing  activity was done, whereas the stand of the Revenue was<br \/>\n    that, at Pondicherry, no manufacturing activity was carried  on  other<br \/>\n    than  using  the  premises  for correspondence and for despatching the<br \/>\n    goods by the assessee.  The Tribunal had  given  a  finding  that  the<br \/>\n    Assessing  Officer  had  not  made any enquiry to find out whether the<br \/>\n    assessee had carried out any manufacturing  activity  at  Pondicherry,<br \/>\n    even after the matter was remanded back to his file.  Similarly, there<br \/>\n    was  nothing  to  suggest  that  the  Central  Excise Authorities ever<br \/>\n    visited the assessee&#8217;s factory to find out the verasity of  his  claim<br \/>\n    that  the  manufacturing  activities  were  being  carried  out at his<br \/>\n    factory premises at Pondicherry.  Also, it is found that  the  Central<br \/>\n    Excise  authorities  visited  only the office premises of the assessee<br \/>\n    and examined certain documents.  Hence, we find  no  justification  in<br \/>\n    rejecting the assessee&#8217;s claim for deduction under Section 80IA merely<br \/>\n    relying   on  the  observation  of  the  Central  Excise  authorities.<br \/>\n    Further, it was a factual finding by the authorities  below  that  the<br \/>\n    machineries  installed  in the premises and the raw materials utilised<br \/>\n    by the assessee, suggest that there was a  production  of  article  or<br \/>\n    thing  for  the  purpose  of  using  the same in the telecommunication<br \/>\n    industry.  When  the  factual  finding  itself  is  that  the  asessee<br \/>\n    manufactured  telephone  cables joining kits, the assessee is entitled<br \/>\n    for benefit available under Section 80IA of the Act.\n<\/p>\n<p>         4.   In view of the foregoing conclusions, we find  no  error  in<br \/>\n    the   order  of  the  Income  Tax  Appellate  Tribunal  and  hence  no<br \/>\n    substantial question of law arises for consideration  of  this  Court.<br \/>\n    Hence, the above  tax  cases  are dismissed.  No costs.  Consequently,<br \/>\n    the connected TCMP No.26 of 2006 is closed.\n<\/p>\n<p>    km<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court The Commissioner Of Income Tax vs P.Damodaran on 6 February, 2006 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06\/02\/2006 Coram THE HON&#8217;BLE MR.JUSTICE P.D.DINAKARAN AND THE HON&#8217;BLE MR.JUSTICE P.P.S.JANARTHANA RAJA Tax Case (Appeal) No.24 of 2006 &amp; Tax Case (Appeal) No.25 of 2006 The Commissioner of Income Tax , Chennai. [&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":[8,13],"tags":[],"class_list":["post-191549","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Income Tax vs P.Damodaran on 6 February, 2006 - 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\/the-commissioner-of-income-tax-vs-p-damodaran-on-6-february-2006\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income Tax vs P.Damodaran on 6 February, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-p-damodaran-on-6-february-2006\" \/>\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=\"2006-02-05T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-02-19T03:30:53+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=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-p-damodaran-on-6-february-2006#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-p-damodaran-on-6-february-2006\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"The Commissioner Of Income Tax vs P.Damodaran on 6 February, 2006\",\"datePublished\":\"2006-02-05T18:30:00+00:00\",\"dateModified\":\"2017-02-19T03:30:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-p-damodaran-on-6-february-2006\"},\"wordCount\":957,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"High Court\",\"Madras High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-p-damodaran-on-6-february-2006#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-p-damodaran-on-6-february-2006\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-p-damodaran-on-6-february-2006\",\"name\":\"The Commissioner Of Income Tax vs P.Damodaran on 6 February, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2006-02-05T18:30:00+00:00\",\"dateModified\":\"2017-02-19T03:30:53+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-p-damodaran-on-6-february-2006#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-p-damodaran-on-6-february-2006\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-commissioner-of-income-tax-vs-p-damodaran-on-6-february-2006#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The Commissioner Of Income Tax vs P.Damodaran on 6 February, 2006\"}]},{\"@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":"The Commissioner Of Income Tax vs P.Damodaran on 6 February, 2006 - 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\/the-commissioner-of-income-tax-vs-p-damodaran-on-6-february-2006","og_locale":"en_US","og_type":"article","og_title":"The Commissioner Of Income Tax vs P.Damodaran on 6 February, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-p-damodaran-on-6-february-2006","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2006-02-05T18:30:00+00:00","article_modified_time":"2017-02-19T03:30:53+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":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-p-damodaran-on-6-february-2006#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-p-damodaran-on-6-february-2006"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"The Commissioner Of Income Tax vs P.Damodaran on 6 February, 2006","datePublished":"2006-02-05T18:30:00+00:00","dateModified":"2017-02-19T03:30:53+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-p-damodaran-on-6-february-2006"},"wordCount":957,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["High Court","Madras High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-p-damodaran-on-6-february-2006#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-p-damodaran-on-6-february-2006","url":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-p-damodaran-on-6-february-2006","name":"The Commissioner Of Income Tax vs P.Damodaran on 6 February, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2006-02-05T18:30:00+00:00","dateModified":"2017-02-19T03:30:53+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-p-damodaran-on-6-february-2006#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-p-damodaran-on-6-february-2006"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-p-damodaran-on-6-february-2006#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"The Commissioner Of Income Tax vs P.Damodaran on 6 February, 2006"}]},{"@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\/191549","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=191549"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/191549\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=191549"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=191549"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=191549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}