Donald Miranda Vs. the Commissioner of Income-tax, Bombay City-ii

Decided On : Mar-01-1961

Court : Supreme Court of India

LAW: the Excess Profits Tax Act, the Finance Act, Section 10, the Indian Finance Act, Section 2, Section 25(4, the Finance Act, section 11, section 11, the Finance Act, section 10, the Indian Finance Act, section 2, section 34, the Finance Act, the Indian Finance Act, the Indian Finance Act, the Finance Act, the Finance Act, the Finance Act, the Finance Act, the Indian Finance Act

PERSON: Kapur, S. S. Miranda & Co. Ltd., James Miranda Rs, Donald Miranda Rs, N. Q. Miranda Rs, Mitchell, Schedule, Summer

CARDINAL: three, 36, 2, three, 2, 2,35,704, three, three, 58,926, 58,926, 3, under s. 10, 1959]36ITR65(SC, two, two, 8, 9, 10, 1959]36ITR65(SC, 11, 11, 1959]36ITR65(SC, two, two, 12, 11, 329, 332, one, 13, 14, One, 15

NORP: Indian, Indian, Indian, English

DATE: 1922, 1957, April 1, 1939, 1918, 1922, March 24, 1945, the day, March 25, 1945, the period, 1944, March 24, 1945, April 1, 1944 to March 24, 1945, 1940, 1942, 1943, 1,17,854, 1942, 1943, under s. 12, 1940, 1946, 1946, 1942, 1943, 1922, the previous year, the previous year, 1942, 1943, 1946, 1942, 1943, the previous year, the previous year, 1942, 1943, the previous year, 4(1, 1918, 1946, 4(1, 1946, 1926, the year, 1946, the previous year, 1926, the year, annual

PRODUCT: the 'Act'

ORG: the High Court, the Excess Profits Tax Ordinance, Tribunal, the High Court, the Central Government, The High Court, Legislature, the Excess Profits Tax Act, the Excess Profits Tax Act, the Excess Profits Tax Ordinance, the Excess Profits Tax Ordinance, the Excess Profits Tax Act, the Excess Profits Tax Ordinance, the Excess Profits Tax Act, the Excess Profits Tax Ordinance, Court, Mc Gregor & Balfour Ltd., Income Tax, Act, Court, Legislature, the English Income Tax Act, the Excess Profits Tax Act, the Central Government, the Excess Profits Tax Ordinance, the Central Government Treasury, the Excess Profits Tax Act, Mc Gregor & Balfour Ltd., Court, the Master of the Rolls in A. & W. Nesbitt Ltd., Excess Profits Duty, Court, Kirke's Trustees v. Commissioners of Inland Revenue, Case VI

GPE: Bombay, Bombay, United Kingdom, Balfour

TIME: 34 of the Act, 8 and 9 Geo