Commissioner of Income-tax, Gujarat Vs. `kharawalla Ltd.

Decided On : Mar-19-1967

Court : Supreme Court of India

LAW: section 4(3)(vi, the Finance Act

NORP: J.1, Indian, Indian

DATE: October 29, 1928, August 20, 1935, October 27, 1947, the assessment year 1949-50, 1922, 1922, the year, 1955, annual, the year, the year, the accounting year, year, years, the year, the year, the account year, the year, 1955, April 1, 1955, 1922, the year, the year, the year, 1922, the year

ORG: Ciba (India) Ltd., the District of Ahmedabad, Tribunal, the High Court of Judicature, M/s. Ciba Ltd., Tribunal, the High Court, Tribunal, the High Court, Tribunal, Tribunal, the High Court, Tribunal, the High Court, Tribunal, the High Court, Tribunal, the High Court of, the State of Bombay, The High Court, The High Court, the High Court, the Bombay High Court, Chagla C.J., the Allahabad High Court, Sharma & Co., Sharma & Company's, the High Court of Allahabad, Parliament, the High Court, the High Court, the High Court

CARDINAL: one, 2, 58,025, 1,90,538, 1,32,512, 3, 5, 1948]16ITR260(Bom, 6, 8, 9, 10, 1948]16ITR260(Bom, 267, 11, 1965]57ITR470(All, 1965]57ITR470(All, 67,000, 12,641, two, 12, 13, 4(3, 14, 15, 16, 17

PERSON: Tejaji Farasram Kharawalla, Tejaji Farasram Kharawalla v. Commissioner, Tejaji Farasram Kharawalla's, Pathak J.

PERCENT: 12 1/2%, 7 1/2%, 5%, 5%, 5%, 5%, 12 1/2%, 5%, 5%

GPE: Bombay, Gujarat, Gujarat

ORDINAL: second