{"id":43602,"date":"1971-08-16T00:00:00","date_gmt":"1971-08-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commssioner-of-income-tax-west-vs-kamal-behari-lal-singha-etc-on-16-august-1971"},"modified":"2018-02-26T21:30:57","modified_gmt":"2018-02-26T16:00:57","slug":"commssioner-of-income-tax-west-vs-kamal-behari-lal-singha-etc-on-16-august-1971","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commssioner-of-income-tax-west-vs-kamal-behari-lal-singha-etc-on-16-august-1971","title":{"rendered":"Commssioner Of Income Tax, West … vs Kamal Behari Lal Singha Etc on 16 August, 1971"},"content":{"rendered":"
Supreme Court of India<\/div>\n
Commssioner Of Income Tax, West … vs Kamal Behari Lal Singha Etc on 16 August, 1971<\/div>\n
Equivalent citations: 1971 AIR 2375, \t\t 1972 SCR (1) 225<\/div>\n
Author: K Hegde<\/div>\n
Bench: Hegde, K.S.<\/div>\n
           PETITIONER:\nCOMMSSIONER OF INCOME TAX,  WEST BENGAL.\n\n\tVs.\n\nRESPONDENT:\nKAMAL BEHARI LAL SINGHA ETC.\n\nDATE OF JUDGMENT16\/08\/1971\n\nBENCH:\nHEGDE, K.S.\nBENCH:\nHEGDE, K.S.\nGROVER, A.N.\n\nCITATION:\n 1971 AIR 2375\t\t  1972 SCR  (1) 225\n CITATOR INFO :\n R\t    1992 SC1495\t (17,37)\n\n\nACT:\nIncome Tax-Capital or Revenue-Tests for determining-Dividend\npaid by company out of accumulated capital gains received by\ncompany\t in the shape of Salamis and Land  Acquisition\tCom-\npensation-Since\t share holders took a share of\tthe  capital\nasset in which they were beneficially interested, receipt is\ncapital receipt.\n\n\n\nHEADNOTE:\nDuring\t the  relevant\taccounting  year  the\trespondents-\nassesseereceived  a  certain  amount  as  dividend  from   a\ncompany.   A  part  of\tthe  amount  was  paid\tout  of\t the\naccumulated  capital  gains received by the company  in\t the\nshape  of Salamis and land acquisition\tcompensation.\tSuch\ncapital gains were taken to the reserve fund and  thereafter\ndistributed as dividend.  On the question of the  taxability\nof that share of the dividend paid out of the capital  gains\nin the hands of the company the Income-tax Officer held\t the\nsame  was  taxable as \"dividend.\"  The\tAppellate  Assistant\nCommissioner held that the amount could not be considered as\n\"dividend\"  within  the\t meaning of section,  2(6A)  of\t the\nIncome-tax Act, 1922, but the same was taxable as income  in\nthe hands of the assessee.  The Tribunal confirmed the order\nof the Appellate Assistant Commissioner.  'the High Court on\nreference answered in favour of the assessee.\nDismissing the appeals,\nHELD:\t  It  is  well-settled\tthat in order  to  find\t out\nwhether\t a receipt is a capital receipt or revenue  receipt,\nit  has to be seen what it is in the hands of  the  receiver\nand  not  its nature in the hands of the  payer.   In  other\nwords,\tthe nature of the receipt is determined entirely  by\nits  character In the hands of the receiver and\t the  source\nfrom  which  the  payment  is made has\tno  bearing  on\t the\nquestion. [417 G]\nThe  assessees\tWho were share-holders in the  company\twere\nbeneficially  entitled to the capital of the  company.\t The\namount\tin question was not something earned by the  company\nin the course of its business.\tUndoubtedly it was a capital\nreceipt\t in the hands of the company but that by  itself  is\nnot sufficient.\t It has to be seen whether it was a  capital\nreceipt\t in the hands of the assessee.\tSince  the  assessee\nhad  a\tbeneficial interest in the sum when it\twas  in\t the\nhands of the company, when that sum was distributed  amongst\nthe share-holders of the company, each of the  share-holders\ntook  a\t share\tof  the capital asset  in  which  they\twere\nbeneficially  entitled.\t That being so, the receipt, in\t the\npresent casement also be considered as capital receipt.\t The\nfact  that those sums were distributed as  \"dividends\"\tdoes\nnot change the true nature of the receipt. [229 D-G]\n226\nCommissioner of Income-tax, West Bengal v. Nalin Behari Lall\nSingha,<\/a>\t 74  I.T.R.  749 and Trustees of the  will  of\tH.K.\nBrodie (Deceased) v.\t Commissioner of Inland Revenue,  17\nT.C. 432, referred to.\n\n\n\nJUDGMENT:\n<\/pre>\n
CIVIL  APPELLATE JURISDICTION : Civil Appeals Nos.  1667  to
\n1673 to 1968.\n<\/p>\n
Appeals from the judgment and order dated August 30, 1967 of
\nthe  Calcutta High Court in Income-tax Reference Nos. 3,  6,
\n7, 8, 9, 10 and II of 1964.\n<\/p>\n
B. D. Sharma, for the appellant (in all the appeals).
\nSukumar-  Ghose and Swapna Ghosh, for the appellant  in\t all
\nthe appeals),
\nThe Judgment of the Court was delivered by
\nHegde,\tJ. Two questions of law which arise for decision  in
\nthese appeals are:\n<\/p>\n
\t      “(1)  Whether on the facts and in the  circum-
\n\t      stances  of the case of Tribunal was right  in
\n\t      holding that the distribution to the  assessee
\n\t      of the amount attributable to land acquisition
\n\t      compensation  received  by the  Ukhara  Estate
\n\t      Zamindaries Ltd. after 31st March, 1948 was in
\n\t      the hands of the assessee, receipt  of
\n\t      dividend within the meaning of Section 2(A) of
\n\t      the   Indian Income-tax Act, 1922 ?
\n\t      (2)   Whether   on  the  facts  and   in\t the
\n\t      circumstances  of\t the case the  Tribunal\t was
\n\t      right  in\t holding  that the  receipt  by\t the
\n\t      assessee of the amount attributable to selamis
\n\t      realised\tby  the\t Ukhara\t Estate\t Zamindaries
\n\t      Ltd., for grant of long-term leases after 31st
\n\t      March,  1948  was a receipt of income  of\t the
\n\t      assessee\tand  tax,able as the income  of\t the
\n\t      assessee from other sources?”\n<\/p><\/blockquote>\n
On  both  these questions the decision\tof  the\t authorities
\nunder  the Indian Income-tax Act, 1922 (in brief the  Act  )
\n,as well as that of the Tribunal was against the  assessees.
\nBut  disagreeing with the,, view taken by these\t authorities
\n,the High Court answered both these questions in favour\t -of
\nthe assessees.\tThe Commissioner of Income-tax, West  Bengal
\naggrieved  by  this decisions has brought these\t appeals  to
\nthis Court on the strength of the certificates given by\t the
\nHigh Court.\n<\/p>\n
227<\/span><\/p>\n
As facts in each of these appeals are more or less  similar,
\nit  is\tsufficient if we set out the facts in  the  case  of
\nKamal  Behari Lal Singha, for the assessment  year  1950-51,
\nthe corresponding accounting year being 1356 B. S. ending On
\nApril  13, 1950.  It is said that Kamal Behari\tLal  Singha,
\nwho  will hereinafter be referred to as the assessee  was  a
\nshareholder  in\t the Ukhara Estate Zamindaries Ltd.  (to  be
\nhereinafter  referred  to  as the  “company”).\t During\t the
\nrelevant accounting year, the assessee received a sum of Rs.
\n13,200 as dividend from the said company.  The said dividend
\nwas declared on October 19, 1949.  Out of that amount a\t sum
\nof Rs. 8,829 was paid out of the accumulated capital  gains,
\nreceived  by  the company in the shape of Selamis  and\tland
\nacquisition compensation receipts after March 31, 1948. Such
\ncapital gains were taken to the reserve fund and  thereafter
\ndistributed  as dividends.  The remainder of  the  dividends
\nwas paid out of the balance of the profit and loss  account:
\nIn these appeals the dispute centers round the taxability of
\nthat  share of the dividend which has been paid out  of\t the
\ncapital gains in the hands, of the company.  The  Income-tax
\nOfficer came to the conclusion that no dividend\t distributed
\ncan  be considered as having been paid out of  the  “capital
\ngains”\tof  the company, therefore the same  is\t taxable  as
\n“dividend”.  In appeal the Appellate Assistant\tCommissioner
\naccepted the contention of the assessee that the receipt  of
\nRs. 8,829cannot be considered as dividend within the meaning
\nof s.2 (6A) of the Act but he held that the same is  taxable
\nas  income in the hands of the assessee.  The Tribunal\tcon-
\nfirmed the order of the Appellate Assistant Commissioner
\nIt  is now well settled that in order to find out whether  a
\nreceipt\t is a capital receipt or a Revenue receipt  one\t has
\nto. see what it is in the hands of the receiver and not\t its
\nnature\tin  the\t hands of the payer.  In  other\t words,\t the
\nnature\tof’ receipt is determined entirely by its  character
\nin the hands. of the receiver and the source from which\t the
\npayment\t is. made has no bearing on the question.  Where  an
\namount\tis paid which, so far as the payer is concerned,  is
\npaid  wholly or partly out of the capital, and the  receiver
\nreceives  it  as income on his part, the entire\t receipt  is
\ntaxable\t in the hands of the receiver.\tTherefore  the\tfact
\nthat  the  amount sought to be taxed in\t these\tappeals\t was
\ncapital gains in the hands of the company is not a  relevant
\ncircumstance.  What
\n228<\/span>
\nwe have to see is what it was in the hands of the assessees.
\nThe  question  whether\ta particular receipt  is  a  capital
\nreceipt\t or  a\trevenue\t receipt  is  a\t somewhat  difficult
\nquestion  -,to decide though the principles bearing  on\t the
\nquestion  are  welt  settled.\tThe  application  of   those
\nprinciples   to\t  a  given  set\t of  facts   often   creates
\ndifficulties.  The decision by and ‘,large depends upon\t the
\nfacts of each case.\n<\/p>\n
So  far as the first question set out earlier  is  concerned
\nthe  same  is  settled\tby the decision\t of  this  Court  in
\nCommissioner of Income-tax, West Bengal v. Nalin Behari Lall
\nSingha<\/a> (1).  The assessee therein was also one of the share-
\nholders\t of Ukhara Estate Zamindaries Ltd.  His case was  no
\ndifferent from that of the respondents herein.\tBut the only
\npoint that arose for decision in that appeal was whether the
\nreceipts  similar  to those we are considering here  can  be
\nconsidered   as\t ‘dividends’?\tThis  court  answered\tthat
\nquestion  in the negative.  This Court refused to go  in  to
\nthe question whether the same could be considered as  income
\n@other than dividend.  Dealing with that contention this
\nCourt observed :\n<\/p>\n
\t      “Counsel for there venues ought to argue\tthat
\n\t      the share of dividend which is not  chargeable
\n\t      total  by\t virtue of the exemption  clause  is
\n\t      still  liable  to\t tax as\t income\t other\tthan
\n\t      dividend.\t  But no such contention was  raised
\n\t      before  the Tribunal or the High Court and  no
\n\t      question\twas raised in that behalf.  We\twill
\n\t      not be justified in entering upon the question
\n\t      which  was  not raised or\t argued\t before\t the
\n\t      Tribunal and before the High Court.”\n<\/p><\/blockquote>\n
In  these appeals we have to decide what was left  undecided
\nin that case.\n<\/p>\n
Coming\tback to the question how Inexactly to draw the\tline
\nbetween a capital receipt and a revenue receipt in cases  of
\nthe  type  that are before us, one, can do  no\tbetter\tthan
\nrefer  to the observations of Finley J. in Trustees  of\t the
\nWill  of  H. K. Brodie (deceased)  v.  Commissioner  Inland.
\nRevenue (2).\n<\/p>\n
\t      “But, I think, the governing consideration  is
\n\t      this:  the  question  be\ting,  was  the\t sum
\n\t      received\tas income, one has to consider\twhat
\n\t      was the source from which
\n\t      (1) 74 I.T.R. 749.\n<\/p><\/blockquote>\n
\t      (2) 17 T.C. 432 at p. 439.\n<\/p><\/blockquote>\n
\t      2 29
\n\t      it   was\t received   and\t  what\t were\t the
\n\t      circumstances  in which it was  received.\t  If
\n\t      the  capital belonged to the person  receiving
\n\t      the  sums–if  he\t or  she  was\tbeneficially
\n\t      entitled\tnot  only to the income but  to\t the
\n\t      capital  then  I should think that,  when\t the
\n\t      payments were made, they ought to be regarded,
\n\t      and  would  be regarded, as  payments  out  of
\n\t      capital,\tbut  where there is a right  to\t the
\n\t      income,  but the capital belongs\tto  somebody
\n\t      else,  then,  if payments out of\tcapital\t are
\n\t      made  and made in such a form that  they\tcome
\n\t      into the hands of the beneficiaries as income,
\n\t      it  seems to me that they are income  and\t not
\n\t      the  less income, not of the person  receiving
\n\t      them,  but  in  the  hands  of  somebody\telse\n<\/p><\/blockquote>\n
\t      -capital.”\n<\/p><\/blockquote>\n
The  above observations, in our opinion, correctly  set\t out
\nthe law.\n<\/p>\n
Let  us now turn to the facts of this case.   The  assessees
\nwere  shareholders in the company.  They  were\tbeneficially
\nentitled  to  the capital of the company.  The\tamount\twith
\nwhich we are concerned in these appeals was received by\t the
\ncompany\t as Salamis and as compensation for the\t acquisition
\nof the lands of the company.  It was not something earned by
\nthe  company in the course of its business.  Undoubtedly  it
\nwas  a capital receipt in the hands of the company but\tthat
\nby itself is not sufficient.’ We have next to see whether it
\nwas  a\tcapital receipt in the hands of\t the  assessee.\t  As
\nmentioned earlier, the assessee had a beneficial interest in
\nthat sum when it was in the hands of the company.  Therefore
\nwhen  that sum was distributed amongst the  shareholders  of
\nthe  company, each of the shareholders took a share  of\t the
\ncapital set in which they were beneficially entitled.\tThat
\nbeing  so the receipt with which we are concerned  in  these
\nappeals\t must  also be considered as capital  receipt.\t The
\nfact  that those sums were distributed as  ‘dividends’\tdoes
\nnot  change  the true nature of the receipt.  A\t receipt  is
\nwhat it is and not what it is called.\n<\/p>\n
In the result these appeals fail and they are dismissed with
\ncosts-hearing fee one set.\n<\/p>\n
K.B.N.\t\t\t\t\t  ApPeal dismissed.\n230<\/span>\n\n\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India Commssioner Of Income Tax, West … vs Kamal Behari Lal Singha Etc on 16 August, 1971 Equivalent citations: 1971 AIR 2375, 1972 SCR (1) 225 Author: K Hegde Bench: Hegde, K.S. PETITIONER: COMMSSIONER OF INCOME TAX, WEST BENGAL. Vs. RESPONDENT: KAMAL BEHARI LAL SINGHA ETC. DATE OF JUDGMENT16\/08\/1971 BENCH: HEGDE, K.S. […]<\/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":[30],"tags":[],"class_list":["post-43602","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nCommssioner Of Income Tax, West ... vs Kamal Behari Lal Singha Etc on 16 August, 1971 - Free Judgements of Supreme Court & 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\/commssioner-of-income-tax-west-vs-kamal-behari-lal-singha-etc-on-16-august-1971\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commssioner Of Income Tax, West ... vs Kamal Behari Lal Singha Etc on 16 August, 1971 - 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