Kalsi Mechanical Works, Nandpur Vs. Commr. of Income-tax, Simla

Decided On : Jul-01-1953

Court : Punjab and Haryana

LAW: Section 26A, Section 26A, Section 26A, Section 26A, Section 26, Section 59, Rule 3, Section 26A, Section 28, section 28, Section 26A, the Companies Act, the Companies Act, Section 26A. Herefers, Section 2(14, Section 26

PERSON: Kapur, Delhi Bench, Nauhria Singh, Ram Singh, Chanan Singh, Ram Singh, Ram Singh, S. Nauhria Singh, S. Gurdial Singh, S. Chanan Singh, Jagdish, 12,500/-, Sam-path Iyengar, Lopes L. J., acta, Krishna Aiyer', Westbury L. C., Westbury, Madras, Gelli Krishna-murthy, Madras, J.15

NORP: J.1, Indian, Indian, observed:'These, D., Rules

CARDINAL: 17, three, 4, two, 3, 23-6-44, 31-3-49, 11, 1-4-49, 1, 200/-, 250/-, 26, 2, 4, 1, 1922,and, 28, 2, 846, two, 31-3-1950, 3, 1, 25,000/-, 2, 846, 2, 3, 6, 598, 612, 614-'I, three, 116, 1, 11, 1940]8ITR121(Mad, 222, 26, 28

ORG: Court, the Instrument of Partnership, the Profit & Loss, Chandar, Provinceof, Parliament, Parliament, Letters Patent, Parliament, Advocate-General, Lindley on Partnershipeleventh, Income Tax, Coutts-Trotter C. J., Neilson, Mossend Iron Co.', AC 298 ', Chetti &Co., AIR 1949 Mad 221, Tribu

DATE: June 1944, 1949-50, May, 1949, year 1948-49, year 1949-50, June 1944, 9-5-1949, the year 1912, 1938, the assessment year 1949-50, the accounting year 1949-50, June 1944, May 1949, the year, the assessment year 1949-50, the assessment year, '4, this day, the year ending on the 31st day of March 19, Rule 4, the last day, the account year, the assessment year, 1949-50, year 1950-51, the year 1950-51.7, the accounting year, the previous year, the accounting year, previous year, the year, the year, the year, 1891, 1862, '10, the account year, Mad 67, August 1923, three years, year 1927-28, the previous year, 1863, 1886, '12, five years, the assessment year 1987-38, '14, the assessment year

GPE: Singh, Clarke

FAC: Sections 26

ORDINAL: third, third

WORK_OF_ART: The Queen v. The Registrar of Joint Stock Companies'

PRODUCT: Rule 2 Income-tax Rules