Commissioner of Income-tax, Bombay City Iii, Bombay Vs. Bank of India Ltd.

Decided On : Mar-27-1978

Court : Mumbai

LAW: the I.T. Act, the I.T. Act, the I.T. Act, the I.T. Act, section 10(5, section 32, Item 3

CARDINAL: 1, 2., 1,22,502, 2,79,978, 3, two, 4, 5, 1, 6, 2, 1, two, 1976]102ITR270(Bom, 1976]103ITR196(Bom, 1, 8, 2, 9, 1, 33, 32, 28 to 41, 1969]71ITR587(Mad, two, 10, 1970]75ITR533(All, 10(2)(vib, 1970]75ITR697(Mad, 1971]82ITR44(SC, one, 47, 12, 1, 214, 13, 96, 1974]96ITR672(Guj, 698, 14, 1976]102ITR270(Bom, 1, 274, 1887, 19, 647, 39, 357, 15, 1887, 19, 647, 16, 1974]96ITR672(Guj, 1971]82ITR44(SC, 1974]96ITR672(Guj, 17, 18, 19, 3, 20, Two, 1970]75ITR533(All, one, 21, 1, 1976]102ITR270(Bom, 1976]103ITR196(Bom, 2, 22, 23, 1, two, 2

PERSON: under s. 256(1, Rs.1962, E(3)(c, Joshi, Dastur, Dastur, John Good & Sons Ltd., Lindley L. J., Lord Reid, Lindley L. J., Dastur, Dastur, Schedule, Schedule, E(3)(c

DATE: 1961, years 1962-63 to 1964-65, year 1962-63, years 1962-63, 1963-64, 1964-65, 1961, 1961, the three years, 1922, 1922, 1963, 1974, 1960, 1944, 1944, 1943, 1944, 1962, the relevant years

ORG: ITO, Electrical, ITO, ITO, AAC, AAC, AAC, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, CIT v. Union Bank of India Ltd., CIT, Central Bank of India Ltd., the Supreme Court, Sundaram Motors Pvt, CIT, the High Court, ITO, AAC, ITO, Tribunal, the High Court, the High Court, CIT, Rosin Co. Ltd., Tribunal, the High Court, CIT v. Jagadeeshchandran & Co., Ashok Hotel, the Supreme Court, CIT, Taj Mahal Hotel, the Supreme Court, the Supreme Court, the Supreme Court, the Supreme Court, The Supreme Court, the Court of Appeal, The Supreme Court, the Gujarat High Court, CIT, Elecon Engineering Co. Ltd., ITR, CIT, Elecon Engineering Co. Ltd., CIT v. Union Bank of India Ltd., Ireland Ltd., ITR, J. Lyons & Co. Ltd., the Gujarat High Court, CIT, Elecon Engineering Co. Ltd., J. Lyons & Co.'s, the Supreme Court, Taj Mahal Hotel's, the Gujarat High Court, Elecon, J. Lyons, the I. T. Rules, the I. T. Rules, Division, Tribunal, Tribunal, AAC, Tribunal, ITO, the Division Bench, the Allahabad High Court, CIT, Rosin Co. Ltd., the Allahabad High Court, Tribunal, CIT v. Union Bank of India Ltd., CIT, Central Bank of India Ltd.

ORDINAL: first, first, first, secondly

GPE: India, D.C., A.C., D.C., A.C., assessee, the City of Madras, Yarmouth, France, Hinton, Maden, Yarmouth, France, assessee

NORP: Indian Turpentine, English, English, Indian

LOC: Lindley L.J.

EVENT: the War Damage Act

MONEY: 10 per cent

PERCENT: 10%