Travancore Sugars and Chemicals Ltd. Vs. Commissioner of Income-tax, Kerala

Decided On : Sep-20-1966

Court : Supreme Court of India

LAW: the Travancore Companies Regulation, section 10, the Income Tax Act

GPE: Ramaswami, the State of Kerala, Trivandrum, British Sugar, Kerala, Kerala, Kt., Trivandrum, Kerala, Bombay City, Bombay, Canada, Canada, Bombay City, British Sugar, Kerala

WORK_OF_ART: 'Travancore Sugars Ltd.

ORG: the State Government, the Government Distillery at Nagercoil, the Government Tincture Factory, the Government of Travancore, Parry & Co. Ltd., the Government of Travancore, the Travancore Sugars Ltd., Government Distillery, Engineers, the Government Tincture Factory, Government, Distillery, Government, the Tincture Factory, the Board of Directors, the Secretaries & Treasurers', Company, the State of Travancore, The Pondicherry Railway Company, C.I.T., Taxes, Tribunal, Tribunal, the High Court, the Travancore Government, the High Court, the High Court, the High Court, Travancore Sugars Ltd., the Government Distillery, the Government Tincture Factory, Government, M.R. Ry, C.B.E., Messrs. Parry & Co. Ltd., Parry & Co. Ltd., Government, the Travancore Sugars Ltd., Government Distilleries, Nagercoil, the Government Tincture Factory, Government, Company, the High Court, the Court of Appeal in Commissioners of Inland, the Court of Appeal, Rolls, the Bombay High Court, Kolhia Hirdagarh Co. Ltd., Articles of Association of the, the Bombay High Court, the Judicial Committee, the Appellate Court, Judicial Committee, the Appellate Court, the Judicial Committee, Rowlatt, the High Court, the Judicial Committee, Reliance, Court, Poona Electric Supply Co. Ltd., Income-Tax, the High Court, the Judicial Committee, Pondicherry Railway Co. Ltd., the Judicial Committee, Indian Radio and Cable Communications Co. Ltd., the Court of Appeal, the High Court, the High Court, G.C. 14

DATE: June 18, 1937, five years, every year, January 28, 1947, every year, any year, the assessment year 1958-59, previous year, May 1, 1956 to, April 30, 1957, 101, August 20, 1963, August 20, 1963, annual, annual, January 28, 1947, January 28, 1947, 18th June 1937, every year, annual, every year, annual, annual, every year, annual, 1943, any year, each year, the colliery every year, 1933, the year, annual, ten years, annual, 1933, monthly, August 20, 1963

PERSON: William Wright, Harris, Asoke Sen, Rao Bahadur Rajyasevanirata N. Kunjan Pillai Avl, William Wright, Madras, Schedule, Greene, S.T. Desai, Catherine Spooner, Jones, J., v. Harris

CARDINAL: three, 3, 3.25, 4(a, 5(a, 5(b, 6, 10, 7, forty thousand, 2, 7, ten, 3, 7, 363, 58, 239, 1939, 18-6-1937, 28, 5., 7, 3, 4(a, 5(a, 4(b, 5(b, one, 40,000/-, 7, three, 1, 3, 4(a, 5(a, 2, 40,000/-, three, three, 36/49, 25, 173, 1, 1, 182, 7, 545, one, 25,000/-, four, 500, 50/-, four, four, four, three, 8., 684, transferee, transferee, 1920, 1, 750, 750, 9, 10, 135, 1965]57ITR521(SC, 10(2)(xv, 5, 363, 1937]5ITR270(Bom, 1939, 101, 11, 12, 13

MONEY: twenty per cent, twenty per cent, twenty per cent, twenty per cent, 20 per cent commission, 10 per cent, 10 per cent, 5 per cent, 5 per cent, 10 per cent

PERCENT: 20%

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

PRODUCT: Newcombe