Supreme Court of India · 2000-09-12
Gorelal Dubey vs Commissioner Of Income-Tax
- Citation / case number
- AIRONLINE 2000 SC 812
- Court
- Supreme Court of India
- Petitioner
- Gorelal Dubey
- Respondent
- Commissioner Of Income-Tax
- Bench
- S.P. Bharucha, V.N. Khare
Judgment text excerpt
The Supreme Court affirmed the High Court's decision, holding that royalty constitutes a tax within the meaning of Section 43B of the Income-tax Act, 1961. The Court referenced the Constitution Bench judgment in India Cement Ltd. v. State of Tamil Nadu [1991] 188 ITR 690 (SC), which established that royalty is a tax for all purposes. Consequently, the appeal was dismissed without any order as to costs.