Commissioner of Excess Profit Tax, Bombay City Vs. Sri Lakshmi Silk Mills Ltd.

Decided On : Sep-18-1951

Court : Supreme Court of India

LAW: section 2, section 10, section 9, section 12, section 12, section 9, the Finance Act

GPE: Mahajan, Sutherland, Atkinson J.'s

NORP: J.1, Indian, English, Indian, Indian, Indian, Indian

CARDINAL: 20,005, 2, 20,005, 20,005, 5, 3, 4., 5, 6, 8, 9, 12, 63, 10, three, 1, 1947, 1, 798, 1946, 2, 1946, 1946, 1, 12, 1947, 1, 13, 2, 609, one, 14, 2, 609, 15, 16, 17

ORG: Messrs Parakh & Co., Sri Lakshmi Silk Mills Ltd., Messrs E. Parakh & Co., The Excess Profits Tax, Appellate, the Income- tax Tribunal, Tribunal, the High Court, the Excess Profits Tax Act, The High Court, the High Court, the Excess Profits Tax Act, Tribunal, Messrs E. Parakh & Co., Bar, The High Court, the High Courts, Inland Revenue Commissioners, Croft, Sywell Aerodrome Ltd., Rolls, Crown, the Court of Appeal, Broadway Car Co., Broadway Car Co., Messrs Parakh & Co., the High Court, Tribunal, Bar

DATE: 1st January, 1943, December, 1943, the 20th August, 1943, 4,001 per month, 11th June, 1945, five months, a working day, 1918, 1947, 1942, 58, 58, 58, 1935, annual, 1940, fourteen years, annual, 1939, 14 years

PERSON: Joshi, Joshi, Justice Tendolkar, Strathclyde, Chatterjee, Schedule, Chatterjee, Greene M. R, Iles, Tucker L. J., Iles, Chatterjee, Scott L. J.

TIME: six hours, three hours

FAC: the Broadway Car Co.

MONEY: 750, no more than one third, 1,150, 400, 750, 1,150, 400