Amalgamated Electricity Co. Ltd. Vs. Commissioner of Income-tax, Bombay City I

Decided On : Jul-18-1973

Court : Mumbai

LAW: section 10, section 10, section 10, section 10(2)(xv, section 10, section 10, section 10, section 10, section 57, the Electricity Act, section 10, section 10, section 10, section 10(2, the Finance Act, the Finance Act, section 2, section 40, section 40, section 4

NORP: Tulzapurkar, J.1, Malegaon, Malegaon, Amalgamated, Amalgamated, Amalgamated, Indian, Amalgamated, Indian, Indian, Amalgamated, Malegaon, Malegaon, Malegaon, Indian, Amalgamated, Amalgamated, Amalgamated, Malegaon, Amalgamated, Malegaon, Amalgamated, Indian

CARDINAL: as many as 10, two, two, four, one, 2., one, 10, two, three, one, 10, 3, 1, four, 1,58,546, four, 4, 5, 2, two, two, 6, two, two, 3, one, 2, 1, 10 or 10, 2, 8, 4,218, 878, one, 3, 2, 4, 4, 27, 2, transferee, transferee, transferee, 9, 2, 10, 4, 5, 4, 5, 2, 1, two, 31-3-51, 31-3, 31-3-55, 31-3, 8,239 37,009, 73,732, 60,677 59,513, 12,944 19,948, 8,345, 33,300, 398, 12, two, 31-3-1951, 31-3-1950, 31-3-1951contingency4,641, 6,400, 3,411, 1,067, 1,067, 13, 2, 5, three, 1, 2, three, 4, 5, three, one, 2, 5, three, 2, 3, 1, one-third, one-half, half, 1, one-third, one-half, half, 2, 3, 2, 3, 15, 1, 2, 2, 16, three, 17, three, 1, 4, two, 530, two, two, 1, 18, 4, 20, 109, 1, 14, 21, three, four, 22, two, three, II, 2, II, II, 2, 23, II, 2, II, 3, 2, One, 2, 4, 24, 4, 5, three, 1, 5, 25, 6, 6, 36,000, 36,000, 26, 6, 3, 36,000, 36,000, 10, 18,244, 36,000, 54,244, 27, 36,000, 6, 6, 36,000, 28, 11,01,066, 18,244, 36,000, 36,000, 54,244, 36,000, 36,000, 36,000, 6, 6, 29, 8, 8), 3, 3, 8, 8, 30, 3, 8, 3, 8, one, 3, 31, 3, 3, 8, only two, 8, two, 8, 3, 8, 8, II, 8, 3)A, 3)B, 3)C, 3)D, 3)E, 3, 8, 8, two, 8, 3, 8, 3, 33, 8, 492, 34, 8, 3, 35, two, one, 8, 3, 8, 3, 8, 3, 293, 8, 8, 36, 8, 3, 8, 3, 8, 3, 37, 9, 39, 40, 41, 41, 41, 10, 43

ORG: the Amalgamated Electricity Co. Ltd., Bulsar, Bhiwandi and, Belgaum, Ajmer Electric Supply Co. Ltd., Jalgaon Electric Supply Co. Ltd., The Amalgamated Electricity Co. Ltd., Malegaon Electricity Co., P) Ltd., Dohad Electricity Co. Ltd., Chalisgaon Electricity Co. Ltd., Bhusawal Electricity Co. Ltd., Malegaon Electricity Co. Ltd., Amalgamated Electricity Co. Ltd., Ajmer Electricity Co. Ltd., Malegaon Electricity Co., P.) Ltd., the assessee - Amalgamated - for, the Amalgamated Electricity Co. Ltd., Dohad Electricity Co. Ltd., Chalisgaon Electricity Co. Ltd., Bhusawal Electricity Co. Ltd., Malegaon Electricity Co., Jalgaon Electricity Co. Ltd, Ajmer Electricity Co. Ltd., the Amalgamated Electricity Co. Ltd., Jalgaon Electricity Co. Ltd., Ajmer Electricity Co. Ltd., Jalgaon Electricity Co. Ltd., Ajmer Electricity Co. Ltd., Tribunal, Privy Council, Indian Iron & Steel Co. Ltd., Privy Council, Appellate, Tribunal, Tribunal, Tribunal, Clauses 2, Bar, the Electricity (Supply) Act, control reserve, the Electricity (Supply) Act, control reserve, Amalgamated, the Electricity (Supply) Act, Appellate, Appellate, Tribunal, the Electricity (Supply) Act, The Electricity (Supply) Act, Board, control reserve, control reserve, the State Government, control reserve, control reserve, control reserve, control reserve, Board, the State Government, control reserve, the State Government, the contingencies reserve, the contingencies reserve, the State Government, the contingencies reserve, Board, the State Government, Board, the State Government, Board, the State Government, the Electricity (Supply) Act, the Supreme Court, Poona Electric Supply Co Ltd., the Electricity (Supply) Act, the Supreme Court, the Electricity (Supply) Act, the Supreme Court, the Supreme Court, the Supreme Court, the Supreme Court, the Supreme Court, the contingencies reserve, Supreme Court, the contingencies reserve, Cochin State Power & Light Corporation Ltd., Kerala High Court, the contingencies reserve, the contingencies reserve, the Kerala High Court, the Supreme Court, Poona Electric Supply Co's, the contingencies reserve, Kerala High Court, the contingencies reserve, the Supreme Court, the Poona Electric Supply Company's, the contingencies reserve, the Kerala High Court, the contingencies reserve, the contingencies reserve, control reserve, Board, the State Government, the Supreme Court, Poona Electric Supply Co's, Tribunal, the Supreme Court, Poona Electric Supply Co., control reserve, the Supreme Court, Poona Electric Supply Co., control reserve, Board, the State Government, Board, the State Government, the State Government, control reserve, the Electricity (Supply) Act, Tribunal, Appellate, Tribunal, Tribunal, Tribunal, III, Machinery, Machinery, E. - Electric, Tribunal, the Madras High Court, South Madras Electric Supply Corporation Ltd., Tribunal, Tribunal, Paragraph D of Part III

DATE: 1st April, 20th July, 1951, September 19, 1951, 6 months, April 1, 1951, September 30, 1951, year 1951-52, the assessment year 1952-53, 1922, 1922, the years ended March 31, 1952, March 31, 1954, the previous years, years 1952-53, 1954-55, '4, 1922, 1948, 1948, 1922, ' 11, the end of each year, 33,299 15,720, the two years ended March 31, 1950, March 31, 1951, years, 1948, 3, 4, 1948, 14., years, 1948, 1948, any year, 3, 4, any year, any year, a period of, six months, the year, 1910, 1948, 1948, 1922, 1948, the accounting years, ' 19, 1970, 8th December, 1972, the relevant years, future years, the year, the year, the year, the year, any year, any year, any particular year, any year, any year, any year, any year, the relevant years, 1948, the earlier years, the previous year, 1952-53, March 31, 1951, which year, the year ended March 31, 1951, the year ended March 31, 1951, the accounting year ended March 31, 1951, year 1952-53, the accounting year ended March 31, 1951, that very year, that year, year, the year, the accounting year, the next year, the year, the assessment year 1951-52, all the years, 1951-52, the years 1950-51, 1951-52, 1954-55, 1957-58, the other years, these years, the relevant years, ' 32, 8, 1922, 1959, 38, 1959, years 1958-59, 1959-60, the respective years, 1972, 1972, 1972, 1961, 1972, 1972, the assessment year commencing from 1st day of April, 1957, '4, 1922, 11 of 1922, the assessment year, the 1st day of April, 1957, 42

PERSON: Mehta, Mehta, Mehta, Hajarnavis, Questions Nos, Nos, Schedule, Schedule, Mehta, Hajarnavis, Mehta, Mehta, Mehta, I. T. Reference No, Mehta, Hajarnavis, Mehta, Mehta, Hajarnavis, Hajarnavis, Questions Nos, Bench, Bench, Hajarnavis, Bench Candy Swimming Bath Trust, Mehta

ORDINAL: 6th, 6th, Sixth, Sixth, Sixth, first, Sixth, first, Secondly, Thirdly, Sixth, first, Secondly, Secondly, Thirdly, 6th, first, first, second, first, second, first, second

GPE: IV, India, Malegaon

MONEY: five per cent

WORK_OF_ART: Amalgamated and Malegaon

PRODUCT: Bench