{"id":259633,"date":"2006-02-13T00:00:00","date_gmt":"2006-02-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-the-ayer-manis-rubber-estate-ltd-on-13-february-2006"},"modified":"2017-07-25T19:34:28","modified_gmt":"2017-07-25T14:04:28","slug":"commissioner-of-income-tax-vs-the-ayer-manis-rubber-estate-ltd-on-13-february-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-the-ayer-manis-rubber-estate-ltd-on-13-february-2006","title":{"rendered":"Commissioner Of Income Tax vs The Ayer Mani&#8217;S Rubber Estate Ltd on 13 February, 2006"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax vs The Ayer Mani&#8217;S Rubber Estate Ltd on 13 February, 2006<\/div>\n<pre id=\"pre_1\">       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDATED:13\/02\/2006\n\nCORAM\n\nTHE HONOURABLE MR.JUSTICE P.D.DINAKARAN\nAND\nTHE HONOURABLE MR.JUSTICE P.P.S.JANARTHANA RAJA\n\nTax Case (Appeal) No.228 of 2003\n\n\nCommissioner of Income Tax\nTamil Nadu III, Madras                          ..      Appellant\n\n-Vs-\n\nThe Ayer Mani's Rubber Estate Ltd.,\nAlagappa Road,\nChennai                                         ..      Respondent\n\n        Appeal under <a href=\"\/doc\/1581703\/\" id=\"a_1\">Section 260<\/a> A of the Income Tax  Act,  1961  against  the\norder of the Income Tax Appellate Tribunal Madras Bench \"A\" dated 5.3 .2001 in\nI.T.A.3236\/MDS\/1992.  The assessment year involved is 1989-90 .\n\n\n!For Appellant  :       Mrs.Pushya Sitaraman\n\n^For Respondent :       No appearance\n\n\n:ORDER\n<\/pre>\n<p id=\"p_1\">(Order of the Court was made by P.D.DINAKARAN, J,.)<\/p>\n<p>        Heard.   The  appeal  is  directed against the order of the Income Tax<br \/>\nAppellate  Tribunal  Madras  Bench  &#8220;A&#8221;  dated  05.03.2001  in   I.T.A.No.3236<br \/>\n\/Mds\/1992.\n<\/p>\n<p id=\"p_1\">        2.1.   The  assessee,  is  a  company  deriving income from Plantation<br \/>\nsituated in Malaysia.  The assessee claimed the income from Malaysia as exempt<br \/>\nand filed income for the assessment year 1989-90 on 29.12.1989 , showing &#8216;Nil&#8217;<br \/>\nincome.  The assessee did not disclose the foreign income of Rs.34,51,204\/- in<br \/>\nview of double taxation agreement between India and Malaysia.   The  assessing<br \/>\nofficer,  finding  that the assessee&#8217;s last year income earned in Malaysia has<br \/>\nbeen treated as taxable, applied the same to the assessment year in question.\n<\/p>\n<p id=\"p_2\">        2.2.  Aggrieved by the assessment order, the assessee filed an  appeal<br \/>\nbefore the  Commissioner  of Income Tax (Appeals).  The Commissioner of income<br \/>\nTax (Appeals) allowed the issue in favour of the  assessee  by  following  the<br \/>\ndecision  of  the  Madras  High Court reported in 208 ITR 400 (<a href=\"\/doc\/596546\/\" id=\"a_1\">COMMISSIONER OF<br \/>\nINCOME TAX -vs- VR.S.R.M.FIRM AND OTHERS<\/a>)<\/p>\n<p>        2.3.  Aggrieved by the order of  the  Commissioner  of  Income  Tax  (<br \/>\nAppeals),  the  revenue  filed  further appeal before the Income Tax Appellate<br \/>\nTribunal, and the Tribunal, following the decision of this Court in  the  case<br \/>\nof  SRM firm (208 ITR 400), held that the income form Malaysia cannot be taxed<br \/>\nin India and dismissed the appeal.  Hence, the present appeal by the Revenue.\n<\/p>\n<p id=\"p_3\">        4.  The issue that arises for consideration in this appeal is  whether<br \/>\nthe  income derived by the assessee from Malaysia can be included in the total<br \/>\nincome and taxed in India?\n<\/p>\n<p id=\"p_4\">        5.   In  identical  facts  and  circumstances,  the  Apex   Court   in<br \/>\nCommissioner  of  Income  Tax  (vs) P.V.A.L.Kulandagan Chettiar (267 ITR 654),<br \/>\nheld as follows:-\n<\/p>\n<p id=\"p_5\">&#8221;       Where  liability  to  tax  arises  under  the  local  enactment,   the<br \/>\nprovisions  of  <a href=\"\/doc\/339978\/\" id=\"a_2\">Sections  4<\/a>  and  <a href=\"\/doc\/65305\/\" id=\"a_3\">5<\/a>  of  the Income Tax Act, 1961, provide for<br \/>\ntaxation of global income of an assessee chargeable to tax  thereunder.    But<br \/>\nthis  is  subject  to  the provisions of an agreement entered into between the<br \/>\nCentral Government and the Government of a foreign country  for  avoidance  of<br \/>\ndouble  taxation  as  envisaged under <a href=\"\/doc\/1369261\/\" id=\"a_4\">Section 9<\/a> <a href=\"\/doc\/789969\/\" id=\"a_5\">0<\/a> to the contrary, if any, and<br \/>\nsuch an agreement will act as an exception to or modification  of  <a href=\"\/doc\/339978\/\" id=\"a_6\">sections  4<\/a><br \/>\nand <a href=\"\/doc\/65305\/\" id=\"a_7\">5<\/a> of the Income Tax Act.  The provisions of such agreement cannot fasten a<br \/>\nliability where  the  liability  is  not  imposed  by  a local Act.  Where tax<br \/>\nliability is imposed by the Act, the agreement may be resorted to  either  for<br \/>\nreducing the  tax liability or altogether avoiding the tax liability.  In case<br \/>\nof any conflict between the provisions of  the  agreement  and  the  Act,  the<br \/>\nprovisions  of  the  agreement  would  prevail  over  the  Act  in view of the<br \/>\nprovisions of <a href=\"\/doc\/250601\/\" id=\"a_8\">Section 90(2)<\/a>.  <a href=\"\/doc\/250601\/\" id=\"a_9\">Section 90(2)<\/a> makes it clear that  &#8221;  where  the<br \/>\nCentral  Government  has  entered into an agreement with the Government of any<br \/>\ncountry outside India for granting relief of tax, or for avoidance  of  double<br \/>\ntaxation, then in relation to the assessee to whom such agreement applies, the<br \/>\nprovisions  of  the  Act shall apply to the extent they are more beneficial to<br \/>\nthat assessee&#8221;, meaning thereby that the Act gets modified in  regard  to  the<br \/>\nassessee  in  so  far  as  the  agreement  is concerned if it falls within the<br \/>\ncategory stated therein.\n<\/p>\n<p id=\"p_6\">        When it is intended under  the  Double  Taxation  Avoidance  Agreement<br \/>\nbetween  India and Malaysia that, even though it is possible for a resident in<br \/>\nIndia to be taxed in terms of <a href=\"\/doc\/339978\/\" id=\"a_10\">Sections 4<\/a> and <a href=\"\/doc\/65305\/\" id=\"a_11\">5<\/a> of the Income Tax Act, 1961, if<br \/>\nhe is deemed to be a resident of contracting  State  where  his  personal  and<br \/>\neconomic  relations  are  closer,  then  his  residence  in  India will become<br \/>\nirrelevant,  the  Double  Taxation  Avoidance  Agreement  will  have   to   be<br \/>\ninterpreted as such and would prevail over <a href=\"\/doc\/339978\/\" id=\"a_12\">Sections 4<\/a> and <a href=\"\/doc\/65305\/\" id=\"a_13\">5<\/a> of the Act.&#8221;\n<\/p>\n<p id=\"p_7\">        6.  The said decision was followed by the Division Bench of this Court<br \/>\n(N.V.BALASUBRAMANIAN  AND M.THANIKACHALAM, JJ.) in T.C.A.No.182 of 2 004 dated<br \/>\n15.6.2004.\n<\/p>\n<p id=\"p_8\">        7.  In view of the above conclusion, we  do  not  find  any  error  or<br \/>\ninfirmity  in  the  order  of  the Tribunal and no substantial question of law<br \/>\nwould arise for consideration  of  this  Court.    Hence,  the  appeal  stands<br \/>\ndismissed.  No costs.\n<\/p>\n<p id=\"p_9\">Index :  Yes<br \/>\nmsk.\n<\/p>\n<p id=\"p_10\">To:\n<\/p>\n<p id=\"p_11\">1.The Assistant Registrar,Income Tax Appellate Tribunal<br \/>\nMadras Bench &#8220;A&#8221;, Rajaji Bhavan III Floor, Besant Nagar, Chennai-90.\n<\/p>\n<p id=\"p_12\">2.The Secretary, Central Board of Direct Taxes, New Delhi.\n<\/p>\n<p id=\"p_13\">3.The Commissioner of Income Tax (Appeals),<br \/>\nTamil Nadu III, Madras\n<\/p>\n<p id=\"p_14\">4.The Income Tax Officer, Ward (3), Madras-34.\n<\/p>\n<p id=\"p_15\">\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Commissioner Of Income Tax vs The Ayer Mani&#8217;S Rubber Estate Ltd on 13 February, 2006 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED:13\/02\/2006 CORAM THE HONOURABLE MR.JUSTICE P.D.DINAKARAN AND THE HONOURABLE MR.JUSTICE P.P.S.JANARTHANA RAJA Tax Case (Appeal) No.228 of 2003 Commissioner of Income Tax Tamil Nadu III, Madras .. Appellant -Vs- [&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-259633","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>Commissioner Of Income Tax vs The Ayer Mani&#039;S Rubber Estate Ltd on 13 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\/commissioner-of-income-tax-vs-the-ayer-manis-rubber-estate-ltd-on-13-february-2006\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income Tax vs The Ayer Mani&#039;S Rubber Estate Ltd on 13 February, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-the-ayer-manis-rubber-estate-ltd-on-13-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=\"2006-02-12T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-07-25T14:04:28+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=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissioner-of-income-tax-vs-the-ayer-manis-rubber-estate-ltd-on-13-february-2006#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissioner-of-income-tax-vs-the-ayer-manis-rubber-estate-ltd-on-13-february-2006\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Commissioner Of Income Tax vs The Ayer Mani&#8217;S Rubber Estate Ltd on 13 February, 2006\",\"datePublished\":\"2006-02-12T18:30:00+00:00\",\"dateModified\":\"2017-07-25T14:04:28+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissioner-of-income-tax-vs-the-ayer-manis-rubber-estate-ltd-on-13-february-2006\"},\"wordCount\":770,\"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\\\/commissioner-of-income-tax-vs-the-ayer-manis-rubber-estate-ltd-on-13-february-2006#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissioner-of-income-tax-vs-the-ayer-manis-rubber-estate-ltd-on-13-february-2006\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissioner-of-income-tax-vs-the-ayer-manis-rubber-estate-ltd-on-13-february-2006\",\"name\":\"Commissioner Of Income Tax vs The Ayer Mani'S Rubber Estate Ltd on 13 February, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2006-02-12T18:30:00+00:00\",\"dateModified\":\"2017-07-25T14:04:28+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissioner-of-income-tax-vs-the-ayer-manis-rubber-estate-ltd-on-13-february-2006#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissioner-of-income-tax-vs-the-ayer-manis-rubber-estate-ltd-on-13-february-2006\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissioner-of-income-tax-vs-the-ayer-manis-rubber-estate-ltd-on-13-february-2006#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Commissioner Of Income Tax vs The Ayer Mani&#8217;S Rubber Estate Ltd on 13 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":"Commissioner Of Income Tax vs The Ayer Mani'S Rubber Estate Ltd on 13 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\/commissioner-of-income-tax-vs-the-ayer-manis-rubber-estate-ltd-on-13-february-2006","og_locale":"en_US","og_type":"article","og_title":"Commissioner Of Income Tax vs The Ayer Mani'S Rubber Estate Ltd on 13 February, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-the-ayer-manis-rubber-estate-ltd-on-13-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":"2006-02-12T18:30:00+00:00","article_modified_time":"2017-07-25T14:04:28+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":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-the-ayer-manis-rubber-estate-ltd-on-13-february-2006#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-the-ayer-manis-rubber-estate-ltd-on-13-february-2006"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Commissioner Of Income Tax vs The Ayer Mani&#8217;S Rubber Estate Ltd on 13 February, 2006","datePublished":"2006-02-12T18:30:00+00:00","dateModified":"2017-07-25T14:04:28+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-the-ayer-manis-rubber-estate-ltd-on-13-february-2006"},"wordCount":770,"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\/commissioner-of-income-tax-vs-the-ayer-manis-rubber-estate-ltd-on-13-february-2006#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-the-ayer-manis-rubber-estate-ltd-on-13-february-2006","url":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-the-ayer-manis-rubber-estate-ltd-on-13-february-2006","name":"Commissioner Of Income Tax vs The Ayer Mani'S Rubber Estate Ltd on 13 February, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2006-02-12T18:30:00+00:00","dateModified":"2017-07-25T14:04:28+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-the-ayer-manis-rubber-estate-ltd-on-13-february-2006#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-the-ayer-manis-rubber-estate-ltd-on-13-february-2006"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-the-ayer-manis-rubber-estate-ltd-on-13-february-2006#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Commissioner Of Income Tax vs The Ayer Mani&#8217;S Rubber Estate Ltd on 13 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\/259633","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=259633"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/259633\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=259633"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=259633"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=259633"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}