Karanpura Development Co. Ltd. Vs. the Commissioner of Income-tax, West Bengal

Decided On : Aug-31-1961

Court : Supreme Court of India

LAW: section 66A, section 19, Article 3 of the Company's Articles of Association, section 4(1, Section 6, section 10, section 12, the Rhodesian Act, Section 2(5, section 2(5, section 9, section 9, section 2(5, section 9

PERSON: Hidayatullah, Orissa, x(6, Bird, Calcutta Bench, L.R., Salami, L.R., Salami, Clyde, Clyffe, M. R., Harris, Clerk, Trayner, T. C. 159, Farmer, Salvesan, Trayner, Salvesen, Mitra, V. C., V. C. In, T. C., C. J., Schedule D. The, Schedule, Schedule D., Rowlatt, J., Schedule A, Schedule D., Law Lords, Clyffe, Tomlin, Tomlin, Schedule

NORP: J.1, Indian, Indian, British

CARDINAL: four, two, 2, 2, 1, 2, 3, 2, 20,000, 40, 400, 19,14,035, 3,96,000, Two, two, four, Four, four, 3., 70, 180, 4., 3, six, Two, one, one, one, 5., 59, 206, 1961]42ITR392(SC, 6, three, two, 8, 70, 180, 9, 14, 10, 692, 12, 12, 181, 14, two, 15, 5, 1, 17, 16, 105,000, 195,000, 400,000, 300,000, one, two, 17, 18, 19, 1946, 14, 17, 20, 21, two, 5, 159, 22, 5, 12, 23, Two, 5, 24, 5, 159, 25, 26, two, 27, three, 28, 1951]19ITR571(Cal, some 8, 1, 2, 3, 29, one, three, two, one, 33, 800, one, 34, two, 35, 5, 159, 36, 2, 3, 6, 34, 1, 52, 1, 52, two, 37, 38

ORG: the assessee Company, Karanpura Development Co., Ltd., the Business Profits Tax Act, the High Court of Calcutta, Court, the High Court, the Business Profits Tax Act, the Court of Wards, the Ramgarh Estate, Bird & Co., the Karanpura Coal Fields, the Karanpura Coal Fields, inter alia, Directors, Co., the assessee Company, the assessee Company, Appellate, Appellate Tribunal, The Appellate Tribunal, Tribunal, Tribunal, the High Court, Memorandum of Association, the Privy Council, Tribunal, the High Court, the High Court, Tribunal, inter alia, the Judicial Committee, Shaw Wallace & Co., the Privy Council, Court, Capital, Company, the assessee Company, the Privy Council, the Ramgarh Estate, the assessee Company, The Court of Wards, Ramgarh Estate, Judicial Committee, Lordship, Estate, Balgownie Land Trust Ltd., the Court of Session, Reliance, Fry v. Salisbury, House, Estates, Ltd., A.C. 432, The Commissioners of Inland, The Korean Syndicate Ltd., Company, Company, Department, the High Court, Tribunal, Californian Copper Syndicate (Limited and Reduced, inter alia, Company, Company, Fresno Copper Company, Ltd., the Fresno Copper Company, Company, Fresno Copper Company, The Fresno Company, the Court of Exchequer, Income Tax, British South Africa Co., the British South Africa Co., Company, Company, The High Court, the Rhodesian Court of Appeal, the Privy Council, the Rhodesian Courts, Company, Lordships, Company, the Californian Copper Syndicate, the Californian syndicate Ltd., The Memorandum of Association, Taxes, inter alia, Californian Copper, the Court of Exchequer, The Californian Copper Syndicate, Trayer, Appellant, Company, the Judicial Committee, East India Prospecting Syndicate, the Raja of Talchar, the East India Prospecting Syndicate, Syndicate, Syndicate, Company, Syndicate, Syndicate, the Talchar Coalfield Ltd., Syndicate, Syndicate, Department, Syndicate, the Excess Profits Tax Act, Excess Profits Tax Act, the Excess Profits Tax Act, Syndicate, The High Court, Syndicate, Commercial Properties Ltd., Syndicate, Syndicate, Commercial Properties Ltd., the assessee Company, the Excess Profits Tax Act, Fry v. Salisbury House Estate Ltd., A.C. 432, Salisbury House, Schedule A, the Court of Appeal, the House of Lords, The Californian Copper Syndicate, Calcutta, Fry v. Salisbury House Estate Ltd., A.C. 432, the Memorandum of Association of the assessee Company, the assessee Company, Company, the High Court, the assessee Company

DATE: two assessment years, 1949-50, 1950-51, January 1, 1948, December 31, 1949, September 18, 1958, 1915, 12 years, 12 years, 1920, May 30, 1921, 999 years, 2 days, the assessment year,, 1949-50, year, the assessment year, 1950-51, January 30, 1952, March 31, 1953, December 31, 1953, years, 1943, 1932, 1943, 999 years, annual, 1929, 1930, 1921, 1904, annual, years, 1904, 1904, 1910, 1904, 1904, 999 years, less a few days, 1919, August 5, 1920, 1921, 30 years, 1928, 1057, 10., 32, 1928, 1057, 1930, 1918, 1904, 1930

FAC: the Karanpura Coal Fields, the Raja of Talchar

GPE: the Province of Bihar, Kamakshya, Singh, I.A., L.R., Senairam Doongarmall v., Kamakshya, Singh, I.A., Scotland, California, the united States of America, Scotland, South Africa, Rhodesia, Rhodesia, Tebrau, Scotland, Rhodesia, T. C., Talchar, Harries, Chatterjee, J.30, I.L.R., I.L.R.

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

QUANTITY: 480 acres, 80 acres, 400 acres, about 500 acres

PRODUCT: Articles, Calcutta, Judgment

LOC: Hudson, the Malay Peninsula

LANGUAGE: English