COMMISSIONER OF INCOME-TAX Vs. MOHOMAD NURULLA KHAN

JUDGEMENT

(1.) THE question of law referred by the Commissioner of Income-tax is stated as follows: Whether the rents realized from the tenants of Kosgaon and Dhotra villages, situate in the Dominions of His Exalted Highness the Nizam and brought into Dewalghat in Berar are taxable under the Income-tax Act, in view of the fact that these villages form part of one single jagir consisting of four ;villages which jagir was granted revenue free to the ancestors of Nawab Mohammad Salamullah Khan, Khan Bahadur, C.I.E., and in view of fact that owing to distribution of territories, two of them, i.e., Kosgaon and Dhotra, hap. pened to go to the Nizam's territory.

(2.) THE last phrase is an incorrect statement of fact, as the two villages did not happen to go to the Nizam's territory, but happened to stay there, while the other two happened to go to Berar. But neither that nor any of the other facts stated has anything to do with the question of the exemption from income-tax of the income derived from the villages and brought into Berar, nor has any other fact or consideration been stated which can be regarded as even relevant to it. The answer is that the income in question is taxable under the Income-tax Act.