The Commissioner of Income-tax, Madras Vs. P.S.S. Investments (P) Ltd.

Decided On : Nov-09-1976

Court : Supreme Court of India

LAW: Section 66(1, the Finance Act, the Finance Act, the Finance Act, the Finance Act, the Finance Act, Section 55, a Central Act, Section 2 of the Finance Act, Section 55, Section 23-A of the Income-tax ActOn, the Income tax Act, the Finance Act, the Finance Act, the Finance Act

PERSON: H.R. Khanna, J.1, Nos, and2, Schedule, Desai, Ramachandran

CARDINAL: two, 7, 456, two, two, 169, 168, 99,000, 73,255, 26,554, 46,701, 73,255, 99,000, 26.554, 26.554, 6600, 16500.00 17,160.00, 3, 99,000, 1,74,196, 1,10,105, 99,000, 1,10,105, 64,091, 44,279, 75,423, 15,659, 22.492, 22.492, 97,915, 1,42,194, 99,000, 97,915, 99,000, 68,171, 1958.6, 11, 2, 3, II, 50%:Provided, 9, 6, 10, three, one, 1, 2).13, 1

DATE: 1853, 1854, 1971, 1971, 1922, 1959, 1965-66, 1958, 1965-66, the year, the assessment years 1958-59, 1959-60, year 1958-59, about that year, the other year, the previous year ending, December 31, 1957, the assessment year 1958-59, next year, 9,193.80, the year ending 1957, the previous year, December 31, 1956, the assessment year 1957-58, 15659, the previous year ending, December 31, 1957, the assessment year 1957-58, the previous year, 22,492 + 75,423, 1958, the previous year, the accounting year, the assessment year, that year alone, the year, the accounting year, the year, year, the year, the year, any particular year, 1958, the first day of the previous year, the assessment year ending on 31st March, 1959, the assessment year, 1958, the year, 1922, any year, that year, the previous year, that year, 1958, the year, the first-day of April, 1958.(b, 1922, 1922, 1958, the previous year, the previous year, that year, the accounting year, that year alone, the years, 1958, 1958, 1959, 1960 to 1964, 1965, the previous year, that year, that year, the previous year, that year, the previous year', the previous year, earlier years, the previous year, the year, years, the previous year, the previous year alone, 1958, the previous year, the years

ORG: the Commissioner of Income-tax, Madras High Court, the Appellate Tribunal, the First Schedule to Finance Act, the Appellate Tribunal, Corporation Tax, Appellate, Proportionate, Appellate, the Appellate Tribunal, Tribunal, the High Court, ac, The High Court, inter alia, Explanation, Paragraph D of Part II, Paragraph D of Part II, inter alia, the High Court, the High Court, Court, the High Court

NORP: Indian, Hindu, Indian, that.12

MONEY: 6 per cent, 13.277, 40 per cent, 30 per cent, six per cent, 10 per cent, 50 per cent, 30 per cent, 6 per cent

PERCENT: Up to 6%, 6% to 10%, 10%, 20%, 20%, 10% percent, 20%

PRODUCT: Finance Act

ORDINAL: First, first, second, third

GPE: Clause