Panbari Tea Co. Ltd. Vs. Commissioner of Income-tax, Assam, Tripura and Manipur.

Decided On : Mar-22-1960

Court : Guwahati

LAW: the Income Tax Act, section 2(1)(a, the Full Bench, Section 105

ORG: Appellate Tribunal, Calcutta, Act&quot, named "Panbari Tea, the "Panbari Tea Factory&quot, Appellate, Tribunal, Appellate, Department, Macmillan, Van dem Berghs Ltd., Clark :"The, Crown, Crown, Department, Macmillan, the Supreme Court, Sons, Department, The Privy Council, the Privy Council, Legislature, Lordships, the Andhra High Court, Maharaja Chintamani, The Appellate Tribunal, Tribunal, The High Court of Patna, Tribunal, 36/48 Holdings Ltd., payment."The, Lordships, Rowlatt, the Court of Appeal, the House of Lords, Crown, Margerison v. Tyresoles Ltd., Rees Roturbo Development Syndicate Ltd., the Lord Justice, the Privy Council, Taxes, Melbourne Trust Ltd., Californian Copper Syndicate v. Harris, Crown, party."Wrottesley, Commissioners, Mercantile Bank of India, the Calcutta High Court, the Privy Council, Department, Eastern Investments Ltd., the Supreme Court, Grafton Hotel Ltd., the Court of Appeal, Crown, Crown, Engines Ltd., the Board of Agricultural Income-tax, Lordships of the Supreme Court, Board, Assam Bengal Cement Co. Ltd., the Supreme Court, the Government of Assam, the Supreme Court, "I. Outlay, Granite City Steamship Co., City of London Contract Corporation, British Insulated and, Helsby Cables Ltd., it."The Supreme Court, the Lahore High Court, Lord Dunedin "once, the Supreme Court, Anglo-Persian Oil Co. Ltd., Dale the words "enduring benefit&quot, Sun Newspapers Ltd., Associated Newspapers Ltd., Withers, Department, year&quot, year&quot

PERSON: Calcutta Bench, Hiralal Ramdas, Vazir Sultan, Iyengar, Chuadhury, Chuadhury, Catherine Spooner, Rajah Manyam Meenakshamma v. Commissioner of, Saran Nath, J., Shaw, Sumner, Wrottesley, J., Ducker, Dunedin, Greene, M. R., years."Merely, Adam, Assam v. Sindhurani Chaudhurani, Salami, Benarsidas Jagannath, Lord Sands, Bowen, Viscount Cave, Romer, Nethersole, Chaudhury, Chaudhury

NORP: Indian, income."These, case."These, Scottish, Indian, British, English, French, zamindari

DATE: March 3, 1950, the year, 1952-53, year, the financial year 1951-52, March 31, 1950, ten years, January 1, 1950, annual, sixteen half-yearly, January 31 and July 31, every year, 1952, July 31, 1959, the year, ten years, annual, 1927, annual, thirty years, twenty-five years, November 19, 1946, each month, six months, two, one year, monthly, five years, 1842, annually, three-year, annual, annual, annual, annual, an eight years, half-yearly, ten years, six months, each year, annual, a period of, twenty years, half-yearly, annually, annually, five years, annual, years, annually, annual, every year, the current year, annual, eleven thousand two hundred and fifty, the 31st day of January and 31st day of July, each year, annual, the next subsequent year, annual, 1952, the next half-yearly, annual, January, 1952, monthly, the 31st day of July each year, that year, that particular year, the year

CARDINAL: 11,250, two, one, 54,000, 2,25,000, 45,000, 1,80,000, 11,250, 11,250, 11,250, 2,25,000, two, 2,25,000, 2,25,000, 5,000, 25,000, two, one, 12,000, 23,000, 12,000, 23,000, four, two, one, 389, 68, 2,25,000, 2,25,000, 2,25,000, 200, 4s, 80,000, two, 5,000, 35,000, 5,000, 35,000, 44, 2,25,000, 54,000, 2, 4, 2,25,000, two, 22,500, twenty-two, 22,500, twenty-two, two, 11,250, 45,000, forty-five thousand, 45,000, four, two, 11,250, 8, 8, 2,25,000, six-monthly, 11,250, 11,250

GPE: Oarrang, Kamakshya, Singh, Ramaswami, Scrutton, L.J., Henriksen, Mahajan, L.J., L.C., Atherton, L.J.

ORDINAL: first, first, first, second

QUANTITY: twenty acres, 100 tons, 80,000 cubic yards, 10,000 yards, 3,200 pound, every 5 cubic yards, 3,200 pound, 25,000 pound, as to 15,000 pound, 5,000 pound, 2,500 pound, 25,000 pound, 25,000 pound

MONEY: 10 per cent, ten per cent, five per cent

PRODUCT: lease&quot