Bipan Lal Kuthiala Vs. Commr. of Income-tax, Punjab, Simla

Decided On : Jun-25-1953

Court : Punjab and Haryana

LAW: Section 66, Section 63, Section 4(1, Section 14, Section 4, Section 4, Section 4(1, Section 3 of the Act

PERSON: Kapur J.1, Which Rs, Tek Chand, Jankidas Kaluram', Ramaswami Pillai, Madras, Sonaram Nihal Chand, Murugappa, Chettiar, facie, John Allan', S. A. Subbiah, Madras, Madras, Mclaren, Robertson, Pohu Mal v. Commissioner of, Achhru Ram, Achhru Ram, J., Tek Chand, Vadilal Lallubhai v., Burma v. Bhagwandas-Bagla', Tek Chand, Tek Chand, J.21

CARDINAL: 2, one, one, 29,000/-, 18,766/-.3, five, 32,000/-, 2, 2-8-1951, 9, 32,000/-, 32,000/-.4, 6, 9, 393, 2, 1939]7ITR40(Mad, 727, one, 768, 129, 1,500,000/-, more than 1,800,00/-, 134:'My Lords, 136, 137:'The, 138, 836, two, 393, 3, 1, 1, 1, 143

DATE: the account year 1942-43, 1943-44, the account year, the account year 1942-43, the account year 1942-43.(v, 7-8-1950, the account year 1942-43, the account year 1942-43.5, 1951, that year, 1903, '12, 1903, 1903, several years, the year, '14, 1951, '16, 1934, 1942, 1953]23ITR152(SC, the year

GPE: Jubbal State, Jubbal State, India, India, Jubbal State, India, Jubbal, Jubbal State, India, Jubbal State, India, India, Jubbal State, Jubbal State, Jubbal, India, Jubbal, Jubbal, India, India, India, India, India, India, Australia, India, Bombay, India, India, Egypt, India, India, Egypt, India, India, India, India

NORP: British, British, British, British, British, British, British, British, British, British, British, East Punjab, British, British, Indian, Indian, British, Indian, British, British, Australian, British, British, British

ORDINAL: third, first, first, first

ORG: the Appellate Tribunal, British India.(iii, the Appellate Tribunal, the Appellate Tribunal, British India, Court, Court, the Appellate Tribunal, Appellate Tribunal, the Appellate Tribunal, Advocate-General, Court, Delhi Provinces, AIR, P&H, the Appellate Tribunal, Tribunal, British India, British India, Court, Scottish Provident Institution, Commr', AC 129, the Court of Exchequer, the House of Lords, Crown, Revenue Department, The Lahore High Court, Punjab', House, the Appellate Tribunal, Tribunal, the High Court, Rang, Turner Morrison & Co., Ltd., Turner Morrison & Co., Ltd., a Salt Association, Turner Morrison & Co., Turner Morrison & Co., Turner Morrison & Co., Association, Association, Das, Agents

LOC: British India, British India, British India, Shand, Madras

WORK_OF_ART: 1926 Mad 767, a Judgment of the Supreme Court