Western India Oil Distributing Co. Ltd. Vs. Commissioner of Income-tax

Decided On : Jan-20-1970

Court : Mumbai

LAW: Section 66(1, the Usurious Loans Act, the Usurious Loans Act, Noble v. Mitchell

PERSON: K.K. Desai, Joshi, Mehta, Joshi, Joshi, Mitchell, G. Scammell, Mallett, Staveley Coal, Clark, petrol and/or kerosene, Mehta, Atkinson, Mitchell, Rowlatt J., Said, Justice Rowlatt, Mehta, Rowlatt J., Rowlatt J., Cave, Joshi, Romer, Mehta, Mallett, Staveley Coal, Rowlatt J., Mehta, Kerr, Mitchell, G. Scammell, Rowles, Joshi, Lawrence J., Clark, Joshi, Joshi, Joshi, Madras, Joshi, Joshi, Joshi, R. S. Daruwala, Joshi

NORP: Indian, I.T.R., ofthese, Commissioners, I.T.R.

DATE: 1922, the assessment years 1957-58, 1958-59, since 1932, 1941, the end of 1949, August 29, 1953, a period of, 10 years, the expiry of 10 years, January 11, 1955, January 12, 1955, October, 1955, March 25, 1956, March 5, 1954, June 15, 1956, June 21, 1956, March 5, 1954, annual, 31st December, 1956, 31st December, year, the assessment year 1957-58, the year, the assessment year 1957-58, the assessment year 1958-59, a period of, 10 years, 1927, 1928, 1935, the first six months, four months, ' 11, 10 years, ten years, ten years, one and a, ten years, January 12, 1955, 25, 24, 14, annual, subsequent years, the year, a period of years, years, ten years, a period of years, annual, one particular year, years, annual, 1927, 1935, four months, 9, 24, 10 years, 10 years, 10 years, the period of 10 years, 33, each year, each year, each year

CARDINAL: 3,00,000, 69,645, 2, 3., three, 4., 10,00,000, 10,00,000, 13, 25, 5, three, three, 1, three, 9, 3,00,000, five, 60,000, 3,00,000, 3,00,000, 60,000, 69,645, three, 24,719, 08, three, 60,000, 6., 3,00,000, 60,000, 3,00,000, three, three, three, three, 3,00,000, 8, 11, 1931, 16, 1925, 10, 192, 1940]8ITR41(Cal, 1, 13, 19, 390, 3, 17, 9, 10,00,000, 9, 13, six, 10, 16, 17, 19, 21, 3,00,0,00, 24, 25, one and a half, 12, 3,00,000, 13, 3,00,000, three, three, 3,00,000, three, 3,00,000, 1925, 10, 19,200, 300, five, 15, 419, 16, 420, 17, two, 3,00,000, 261, 18, 19, 20, 21, 3,00,000, 22, 3,00,000, 3,00,000, three, 23, 24, 783, 1945, 27, 118, two, 11, 25, 52 to 54, 53, two, one, 26, 28, 19, 390, 3, 17, two, 450,000, two, 431, three, 39, 3,00,000, three, 30, three, three, three, three, 13, 25, 3,00,000, three, 3,00,000, 32, three, 1, 24,719-8, 2, 3,895, 3, 41,031-3-0, two, 3,00,000, three, 3,00,000, two, 3,00,000, two, 3,00,000, 34, 3,00,000, 60,000, 60,000, 60,000, 3,00,000, 35, 60,000

EVENT: the Second World War

ORG: the Government of India, Khushalbhai Patel & Sons, the Bombay Money Lenders' Act, Suit, inter alia, the Bombay Money Lenders' Act, Kanga & Co., Solicitors, the Appellate Tribunal, B.W. Noble Ltd., Anglo-Persian Oil Co. Ltd., Dale, T.C. 253 (, British Insulated and, Helsby Cables Ltd., Nephew Ltd., Iron Co. Ltd., Van Den Berghs Ltd., Associated Hotels of India Ltd., Clauses 24, LordCave, the House of Lords, British Insulated and Helsby Cables Ltd., Atherton, B.W. Noble Ltd., British Insulated and, Helsby Cables Ltd., the Court of Appeal Lord Hanworth, Rolls, Anglo-Persian Oil Co. Ltd., Dale, the Special Commissioners, the Court of Appeal, the Court of Appeal Lord Hanworth, Rolls, Iron Co. Ltd., the Court of Appeal, Associated Portland Cement, the Court of Appeal, Rolls, Rolls, B. W. Noble Ltd., Nephew Ltd., Commissionersnegatives, Van Den Berghs Ltd., Associated Hotels of India Ltd., the Supreme Court, Clauses 3, Kanga & Co., Messrs. Little & Co.

GPE: Bombay, Bombay, Bombay, Bombay, C.A., C.A., Atherton, C.A., Wadala, Wadala, Bombay, Bombay, H.L., Atherton, Persia, Persia, C.A., C.A., Wadala, Bombay

LOC: Madras, Madras, Port of Madras, East

PRODUCT: Calcutta

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

MONEY: 6 per cent, 9 per cent, 6 per cent, five per cent, thirty per cent, 6 per cent

FAC: Madras