Bhor Industries Ltd. Vs. the Commissioner of Income-tax, Bombay-city I

Decided On : Jan-12-1961

Court : Supreme Court of India

LAW: Section 23A, Section 23A, Section 18A 3, Section 23A, Section 14(2)(c, Section 23A, the Extension Act 5, Section 60A, section 23A, the Extension Act, the Indian Act, Section 18A(8, Section 23A, Section 12-B or Section 42, the Extension Act

PERSON: Hidayatullah, Pushpakumar M. D. Thackersey

NORP: J.1, Indian, Indian, British, Indian, Indian, British, Indian, Indian, Indian, Indian, Indian, Indian, British, Indian, Indian, Indian, Indian, British, Indian, Indian, Indian, Indian, Indian, Indian, British, Indian, British, Indian, Indian, Indian

CARDINAL: seven, 2, five, 4,32,542, 2,24,542, 6,57,0841948-49, 4,32,709, 7,80,125------------------------------------------------------------------------ 3, 4, 5, 1,89,237, 2,43,305Dividend, 2,580, 4,32,709Income, 2,43,399, 5,36,726Dividend, 1,140, 539.9, 539.9, one, 5,35,586, 90, 539.9, 50,211/-, two, 22,360/-, 8, two, 9, 10, three, 12, 2, 17,641/-, 11, 17,641/-, 50,211/-, one, 1, 12, 23A, 13, 14, 12, 4, 6, 15, 12, 16, 5, 6, two, 17, 2(5A, 12, 18, 12, 12, one, 12, 19, 12, 12, 20, 12, 23A., 22, 6, 23, 29, 23A, 2, 24, 12, 25, 12, 4(1)(b)(i, 12, 26, 27, 2, 6, 4, 14(2)(c, 29, 1, 30, 31

ORG: the High Court, the High Court, the Bhor Industries, Ltd., Company, Company, Total World Incomeyear Income, Sum of 2 & 3)Indian State, the States Merger (, the Taxation Laws (Extension to Merged States and Amendment) Act, s. 60A, the Central Government, the Central Government, Company, Company, Tribunal, Company, Appellate, Tribunal, Company, the Concessions Order, Company, Department, Tribunal, Company, Tribunal, the High Court, Company, Pushpakumar, Tribunal, Tribunal, The High Court, The High Court, The High Court, the High Court, Company, Company, Bhor State, the Central Government, the Central Government, the Concessions Order, Company, State, the Concessions Order, State, State, State, Company, the State of Bhor, Department, Tribunal, the High Court, Company, the Concessions Order, the Concessions Order, the Concessions Order, Company, Company, the High Court, Company, Company, Company, the High Court, Company, Company, State, the High Court

GPE: Bombay, Bhor State, Province, Bombay, States, States, the Merged States, India, Bhor State, Bhor State, the Merged States, the Merged States, Bhor State, India, States, States, States, Bombay, Bhor State, India, Bhor State, Bhor State, India, Bhor State, Bhor State, Bhor State, Bhor State

DATE: October 8, 1958, 1944, the account years, 1946, 1947, these years, August 17, 1947, August 19, 1948, the account years 1946 and 1974, 2,580/-, 1949, August 1, 1949, 1949, December 31, 1949, April 1, 1949, 1949, the assessment years 1947-48, 1948-49, the account years, 1946, 1947, the assessment year 1947-48, 1946, 1946, year 1947-48).Total, the account year 1947, 1947, year 1948, August 19, 1948, '1, 1949, the previous year 31st December, 1946, the year 1946/1947, that previous year, the year 1947, 1949, the assessment year 1949-50, ' 12, the two assessment years, 1947-48, 1948-49, the assessment year, 1949-50, April 1, 1949, an assessment year, the previous year, 1949, 1949, 5, 23A to previous year ending on or after, August 1, 1949, a previous year ending before August 1, 1949, any previous year ending before 1st day of August, 1949, 1949, the assessment year 1949-50, April 1, 1949 to March 31, 1950, previous years, August 1, 1949, April 1, 1949, previous years ending after March 31, 1948, any previous year ending before August 1, 1948, any previous year ending before the first day of August, 1949, the assessment year, 1949-50, the earlier assessment years, the assessment year, 1949-50, the first day of August, 1949, August 1, 1949, the previous years, August 1, 1949, a previous year, the assessment year,, 1949-1950, the first day of August, 1949, a previous year, the assessment year, 1949-50, the first day of August, 1949, previous years, the earlier previous years, the previous year, those previous years, August 1, 1949, April 1, 1949, previous years, one previous year, August 1, 1949, The previous years, December 31, 1946, December 31, 1947, the previous year, the previous year ending December 31, 1947, previous year, the assessment year 1947-48, the assessment year 1948-49, 23A. 21, years 1947-48, 1948-49, the first year, the previous ending December 31, 1947, 1955, the assessment year 1948-49, previous year ending before August 1, 1949, '14(2, the previous year, the assessment year,, 1949-50

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

FAC: the Governor-General

QUANTITY: 5,35,586-------------

PRODUCT: The Concessions Order

MONEY: 60 per cent, 60 per cent

LOC: British India, British India