Commissioner of Income-tax, Bombay City Vs. Chugandas and Co.

Decided On : Dec-18-1958

Court : Mumbai

LAW: section 25(3, section 66(1, section 25(3, section 8, the Income Tax Act, section 10, section 25(3, section 25(3, section 25(3, section 9, the Indian Income Tax Act, section 11, the Said Act, section 10 and 11, section 9, section 9, section 10, the Indian Income Tax Act, Section 7 of the Act of, section 8, section 9, the Indian Income Tax Act, the Indian Income Tax, the Indian Income Tax Act, Section 2(4, section 10, section 10, S. 25, the Indian Income Tax Act 1922, section 10, section 10, Section 25(3, section 25, section 25, section 10, the Income Tax Act, section 10, Section 25(1, section 10, section 22, section 25, section 25, section 26, Section 26, Section 26, section 10, section 26, section 10, section 26, section 25, Section 5 of the Act of 1918, Section 6 of the Act of 1922, Section 6, the Indian Income Tax Act, section 9, section 12, section 10, section 10, section 12, Section 8 of the Act of 1918, S. 25, Section 18, section 46, section 9, section 9, section 10, section 10, Section 11, section 10, section 10, the Indian Income Tax Act, Section 25(3, section 9, section 12, section 10, section 25(3, section 12, section 10, section 25(3, the Indian Income Tax Act, section 25(3, section 10, section 10, Section 10, section 25, section 12, section 10, section 9, section 10, section 9, section 5, section 5, S. 5

PERSON: Chugandas, Justice Tendolkar, S.T. Desai, Justice Tendolkar, Justice S. T.Desai, Justice Tendolkar, Justice S. T. Desai, Joshi, Joshi, Joshi, P. E. Polson, follows:'X X X Where, Joshi, Coimmr, Chagla C. J. and, Tendolkar J. Held, Prfits, Joshi, Joshi, Gopi Mohan, C. P., C. J., Joshi, Chalga C. J., Joshi, haev, Joshi, decide.(19, Joshi, incoem therein, Joshi, S. T. Desai, Justice Tendolkar, S. 66A, Justice Tendolkar, S. T. Desai.(23

GPE: Bombay, West Bengal, Bombay, Bengal, India, Ambalal, Chagla

DATE: the accounting year 1946, the assessment year being 1947-48, 30th June 1947, the accounting period 1st, January 1947 to 30th June 1947, the assessment year, 1948-49, section 25(3, 1922, 1922, 1922.(3, 1918, 1918, the previous year, the previous year, the previous year, 1918, 1918, the year 1922, the previous year, the previous year, the year 1922, 1922, 1922, the year 1955, 1918, 1918, 1918, 1918, 1918, section 25(3, 1918, the previous year, 1922, the previous year, 1922, the previous year, 1918, 1918, 1918, 1922, section 25(3, 1918, 1922, the previous year, one accounting year, 1922, the year, the first day of April 1918, each subsequent year, that year, that year, the accounting year 1921-22, year 1921-22, 1922, 1922, the previous yuear, the assessment year 1922-23, the accounting year 1921-22.(8, the previous year, 1922, the previous year, the previous year, the previous year, 1922, any year, that year, the previous year, the previous year, 1922, 1922, 31st day, 1924, 1918, 1944, the year, the previous year, 1922, 1922, the year, the year, two different years, the year, one year, another year, fifteen days, 1922, 1922, the year 1922, merel.y, 1918, 1922, 1922, 1955, section12, 1955]27ITR63(Bom, 1955, 1955, annual, 1922, annual, annual, 1922, 31st day of March, the year ending, 1922, section 25(3, 1918, 1918, 1918, 1918, 1922, 1922, 1939, 1922, 1939, 1922, section 25(3, 1918, any year, 1918, 1922, 1918, section 25(3, the previous year, year 1941-42, 1918, section 25(3, 1943, 1918, 1918, 1918, 1922, section 25(3, 1918, 1918, 1918, 1918, S. 25(3, 1922

ORG: the Indian Income Tax, the Indian Income Tax Act, Court, the Indian Income Tax, the Supreme Court, United commercial Bank Limited, Income Tax, the supreme court, the Supreme Court, the Indian Income Tax Act, the Indian Income Tax Act, the Indian Income Tax Act, Profession, Business and Professional, Supreme, Income Tax, Income, Profits, sael of house property, Income Tax, the Indian Income Tax Act, the Indian Income Tax Act, the Indian Income Tax, the Indian Income Tax Act, Legislature, S. 10, Schedule, Indian Income Tax Act XI, the Indian Income Tax Act, the Indian Income Tax Act, the Indian Income Tax Act, the Indian Income Tax Act, Supreme, Income Tax, Legislature, The Privy Council, Commr, Income Tax, the Privy Council, the Privy council, the Indian Iron and Steel Co. Ltd., namely,(I, namely,(I, Commr, Income Tax Bombay City v. Ahmuty & Co. Ltd., Laks, Joick Stock Companies, Income Tax, Income Tax and Excess Profits Tax, Bombay North, the Allahabad High Court, Court, the Income-Tax Officer, S. 25, the Indian Income Tax Act, the Indian Income Tax Act, the Indian Income Tax Act, Court, the Indian Income Tax Act

NORP: Indian, assesese, Indian, Proftis, Hindu, Hindu, Hindu, Hindu, Hindu

CARDINAL: 1958]1SCR79, 10 and 11, 1958]1SCR79, 8, 12, three, four, four, four, 1922.(5, one, 3, three, four, 10''(9, 3, 3, 25(3, 3, 3, 1953]32ITR87(SC, 97, 1, 3, 2, 4, 3, 4, 6, 1, 3, 25, 26, 25, 26, 3, two, one, 9(1, 9(1, one, 15, 5, 46(5, 7, 12, 3, 16, 15, 16, 24, 9, two, 1947]15ITR220(All, 1951]20ITR280(Bom, 1947]15ITR220(All, one, 1951]20ITR280(Bom, three, 1, 2, 3, 4, 4, 10, 285, 3, 4, three

PRODUCT: Aact, X X X

ORDINAL: first, first, first, first, first, first, first, first, first, first, first, second, first

WORK_OF_ART: X X X X X, X X X, Ist April 1955

EVENT: Maqrch 1922