COMMISSIONER OF INCOME TAX-I, KOLHAPUR vs M/S CHAPHALKAR BROTHERS PUNE

Supreme Court of IndiaJudgment7 December 2017

Court record

Court record details
Court	Supreme Court of India
Record type	Judgment
Diary number	Diary No. 35910/2011
Date of decision	7 December 2017
Bench	HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE NAVIN SINHA
Disposal	Appeals dismissed; subsidy classified as capital receipt
Reporting	reportable
Acts	Bombay Entertainments Duty Act, 1923 Bombay Entertainments Duty (Revised) Act, 2001 West Bengal Amusements Tax Act, 1922
Sections	Section 3(13)(c) Section 3(13)(f-1) Section 3(13) Section 2 Section 9B

These are the case details as recorded by the court. CourtMesh does not alter court records.

Inside the full case file

HeadnoteUnlocks with a free account

Key Facts

Legal Issues

Arguments Holding Legal Principles Case History with Orders Similar Cases Full judgment text

See the rest of this matter

The court record above is free, and it stays free. A free CourtMesh account opens the rest of the file:

The complete timeline of the matter, hearing by hearing
Every order and document on the record, ready to read
The full judgment exactly as the court published it
AI analysis: what was decided, on what reasoning, in minutes instead of an afternoon

Free account. No card. About a minute to create.

Create a free account

The same account unlocks all of CourtMesh Research: AI-powered search across 300 million+ Indian court records, a research agent that finds and reads the case law for you, and every judgment page like this one, in full.