The Commissioner of Income Tax and Excess Profits Tax, Madras Vs. the South India Pictures Ltd., Karaikudi

Decided On : Mar-14-1956

Court : Supreme Court of India

LAW: the Finance Act, section 10, the Indian Income Tax Act, section 10

CARDINAL: 32, 227, 26,000, twenty-six thousand, 26,000, 1, 59, 206, 6, 178, 1, 11, 521, 70, 180, 192, 2, 19, 390, 3, 17, three, eleven, three, three, two, 1, 12, 2, 1945, 26, three, three, three, three, three, two, two, 1, 1931, 5, 211, two, 1, 21, three, 1, 12, 427, 26,000, twenty-six thousand, three, 57,000, 1., 57,000, 7,000, 5,000, 10,000, 10,000, 12,000, 10,000, 12, 3,000, 3., 57,000, 6, 15, 57,000, 19, 1, 20, 6, three, 26,000, three, three, 32, 8,666-10-8, 26,000, 1, 1935, 19, 390, 428, 431, 2, 59, 206, 212, 3, 70, 180, 188, 4, 12, 5, 21, 968, 622, 1, 12, 463, 464, 465, 413, 1, 12, 427, one, 1, 12, 1, 2, 57, 172, 1, 25, 2, 1946, 27, two, 26,000, three

DATE: September 1951, 1956, March 14, the year 1945, the 31st October 1945, the year 1946-47, 1st April 1945 to 31st March 1946, August 1948, 1932, 1932, 1922, years, 1955, 1922, 1943, 1935, the accounting year, five years, 1927, 973, five years, the year, 1928, 1938, 1922, 1922, the 17th, September 1941, the last shooting day, one and a half years, one and a half years, the expiry of one month, two months, five years, 17th September 1941, 16th July 1942, 10th May 1945, five years, September 1946, 15th July 1947 and, May 1950, the 31st October 1945, year 1946-47, five years, the 31st October 1945, the 17th September 1941, 16th July 1942, 10th May 1945, up to 16th September, 1946, 15th July 1947, May 1950, the 31st October 1945, 1932, 1943, 1927, 1938, 1922, Wrenbury, 1922, 1927, 1943, year 1946-47

PERSON: C. K. Daphtary, C. N. Joshi, R. R. Dhebar, R. Ganapathy Iyer, Madras, Shaw Wallace, P.C. 138, Wright, Kamakshya Narain, Clark, business,/which, Clark, Shaw Wallace's, Shaw Wallace's, Shaw Wallace's, Shaw Wallace's, Shaw Wallace, George Lowndes, Shaw Wallace, Shaw Wallace's, Van Den Bergh's, Barr Crombie's, Shaw Wallace's, Kannagi, Clark, Kamakshya Narain, Revenue(5, Rowlatt, J., Glenboig, Clark, Buckmaster, Clark, Finlay, H. M. Inspector, Salmon Estate, Johnson, W. S. Try Ltd., Macnaghten, Johnson, H. M. Inspector, W. S. TryLtd, Bengal, COURT:-In

ORG: DAS, Jupiter Pictures Ltd., Jupiter Pictures, Jupiter Pictures, Jupiter Pictures Ltd., Appellate, the Judicial Committee, Income-Tax, Tribunal, Appellate, Income-Tax, Tribunal, the Indian Income-Tax Act, the High Court, the Income-Tax Appellate Tribunal, the High Court, Raja Bahadur, Income-Tax, Macmillan, Van Den Berghs, Ltd., A.C. 431, Jupiter Pictures, Short Bros., Ltd., Inland, Crombie &amp, Co., Ltd. v., Van Den Berghs, T.C. 406, Ltd., Taxes, the High Court, the Privy Council, Shaw Wallace &amp, Co., Income Tax, Kelsall all Parsons &amp, Co. v.Commissioners of Inland, Kelsall Parsons &amp, Co., Short Bros.', Glenboig Union Fireclay Co. Ltd., Short Bros.', Kelsall Parsons &amp, Co., the Indian Income Tax Act, the Jupiter Pictures, the Board of Censors, Press Publicity, the Board of Censors, the Jupiter Pictures, the Privy Council, Shaw Wallace &amp, Co.(2, Raja Bahadur, Bihar &, Bar, Short Brothers, Ltd., The Commissioners of Inland Revenue(4, Kelsall, Co. v. Commissioners of Inland, Short Brothers, Ltd., The Commissioners of Inland Revenue, Kelsall Parsons and Co. v., Reliance, Glenboig Union Fireclay Co. Ltd., Van Den Berghs Ltd., Taxes, Glenboig Union Fireclay Co. Ltd., The Commissioners of Inland Revenue, Van Den Berghs Ltd., Taxes, the House of Lords, Company, Short Brothers(1, Macmillan, Taxes, Taxes, Taxes, Salmon Estate, Taxes, the High Court, the Privy Council, Shaw Wallace &amp, Co., Shaw Wallace &amp, Co., Short Brothers', Kelsall Parsons &amp, Co., Shaw Wallace &amp, the Privy Council, the High Court

WORK_OF_ART: The Income-Tax Officer

ORDINAL: 26th, first, 16th, 9th, 9th

GPE: L.R., A.I.R., Bihar, L.R., I.A., L.R., Barr, Tamil, L.R., L.R., I.A., Shad, Shadbolt

PRODUCT: Co.

QUANTITY: 5,000 feet, 10,000 feet, 15,000 feet

MONEY: 12 per cent, 12 per cent, 12 per cent, 12 per cent

NORP: Indian

LANGUAGE: English, English