Commissioner of Income-tax,madras Vs. Express Newspapers Ltd., Madras

Decided On : May-07-1964

Court : Supreme Court of India

LAW: section 10(2)(vii, Section 10, Section 6, Section 10, Section 24, Section 26, Section 10

PERSON: Subba Rao, J.1, Dhinamani, Andhra Prabha', Madras, Rajagopalan, Ramchandra Iyer, under s. 26(2, Rs, Bihar, lorry, lorry, Hidayatullah J., lorry, lorry, Bihar, Kerala, Hidayatullah J.

ORG: the MadrasHigh Court, The Free Press of India, Madras) Ltd., Press Company, IndianExpress, Express, Calcutta, SundayStandard, 1946,the Free Press Company, the ExpressNewspapers Limited, the Free Press Company, the FreePress Company, the Free Press Company, the Free Press Company, TheIncome, TheAppellate Tribunal, the High Court, the Free PressCompany, the Express Company, the High Court, the High Court, the Free Press Company, TheFree Press Company, theFree Press Company, the FreePress Company, the FreePress Company, the Free Press Company, PursaLimited, Court, NationalSyndicate, the National Syndicate, aBombay, Court, Court, Liquidatorsof Pursa Limited v., The Liquidators of Pursa Limited, Court, Court, The West Coast Chemicals andIndustries Ltd., Court, 3rd Edn, the High Court, asthe Free Press Company, This Court inUnited Commercial Bank Ltd., Legislature, the High Court

CARDINAL: 66(1, 2, 19,36,000/-, two, 2,14,090/-,(ii, two, two, 3, 4., two, 1, 10(2)(vii, 2, 5, 26(2, two, 6, 10, one, 7, 1, 2, 8, 10(2)(vii, 25/-, 75, Under s. 3, one, 10(1).For, 2, 3, 9, 2, 10(2)(vii, two, 1, 2, 10(2)(vii, 1961]41ITR225(SC, two, 10(2)(vii, two, 10(2, 3, 11, 20, 115, 10(2, 12, 13, 14, 1, 2, 16, 1, 2A, 1, 17, 2B, 2A, five thousand, 18, 2, 4, 25, only one, 6, 1958]1SCR79, 12, six, 2)and, 4thhead, 6, 6thhead, 6, 2A, 2B, 24, three, 20, 6, 2, 26, 6, 2, 26, 2, 26, 2, 2, 2, 26, 2, 21, 22, 23

DATE: 1922, August 31, about April 22, 1946,hereinafter, September 1, 1946, September 1, 1946, October 31, 1946, November 1, 1946, the accounting year 1946-47, September 1, 1946, October 31, 1946, November 1, 1946, November 1, 1946, the accounting year, s. 10(2)(vii, the previous year, any year, the previous year, the accounting year, the entire previous year, 1954]25ITR265(SC, the year 1943, August 9, 1943, December 7,1943, Between August 9, 1943, December 7, 1943, October 1, 1943, 1944, the accounting year, the accounting year, January 11, 1945, 1945, Between August 16, 1945, February 14, 1946, 1946, year 1946-47, the accounting year, the accounting year, 1954]25ITR265(SC, 1954]25ITR265(SC, 960, the 31st day of March, 1956, the previous year, the following year, that year, the following year, more than eight years, any previous year, the previous year, the profitsthe year, the year preceding that year, the accounting year, an accounting year, forthe year, years, the previous year, theprevious year, the previous year, that year

NORP: Bharat, Indian

WORK_OF_ART: 'Morning Standard'

GPE: Bombay, Bombay, Halsbury, pp, notan

ORDINAL: first, first, second, first, second, second, second, second, first, second, second, second, second, second, second, second, first, first, second, 4th, 6th, 4th, 4th, 4th, second

LOC: Bombay Circle II

PRODUCT: Section 26(2

TIME: 6 of the Act