The Commissioner of Income Tax, Calcutta Vs. Gillanders Arbuthnot and Co.

Decided On : Sep-27-1972

Court : Supreme Court of India

LAW: Section 12-B, Section 12-B, Section 12-B, Section 12-B, Section 12-B, Section 12-B, Section 12-B, Section 12-B, Section 22, Section 34, Section 22, Section 34, Section 34, Section 26-A, Section 12-B., Section 12, Section 12-B, Section 12-B, Section 12-B, Section 12-B, Section 12-B, Section 12-B(1, Section 12-B(2, Section 12-B, Section 12B(2, Section 12B(2, Section 12B(2

PERSON: K.S. Hegde, A.C. Gladstone, S.D. Gladstone, A.C. Gladstone, S.D. Gladstone, Glendy Limited, Anr, Anr, Hemchandra Kar, Bhanji Lavji, Anr, George Henderson, Kikabhai Premchand, Kikabhai Premchand's, Home Mehta's, Mugnecram Bangur, B.M. Kharwar, Kikabhai Premchand's, Khar, Homi Mehta's, Anr, George Henderson & Co. Ltd.

NORP: J.1, Indian

ORG: the Calcutta High Court, Calcutta, the High Court, the High Court, Court, Tribunal, Company, Tribunal, The High Court, Company, Company, the High Court, the High Court, Company, T.S. Gladstone, Gillanders Arbuthnot & Co., the 'Company', Rupees Seventy, Clauses I, Rupees Sixty, Redeemable Cumulative Preference Shares, T.S. Gladstone, the 'Company', the Examiner of Capital Issues, a Public Ltd. Company, The Examiner of Capital Issues, the Examiner of Capital Issues, Redeemable Cumulative Preference Shares, Appellate, Appellate, Appellate, Tribunal, Reference, the High Court, Conclusion, Court, Calcutta Discount Co. Ltd., Court, Court, Calcutta Discount Co.'s, Court, Court, Calcutta, Burlop Dealers Ltd., the 'Company', the 'Company', the 'Company', the 'Company', Appellate, Tribunal, the High Court, the 'Company', Company, Appellate, Tribunal, the High Court, Appellate, Tribunal, Department, High Court, Tribunal, the High Court, Appellate, Tribunal, the High Court, Court, the High Court, Court, Court, the Bombay High Court, Rogers & Co., the Calcutta High Court, Calcutta, Court, Court, Rogers' & Co's, Mugneeram Bangur & Co's, Court, Tribunal, The High Court, Rupees, Company, Court, the 'Company', Chittoor Motor Transport Co., Court, Court, the High Court

DATE: 1922, 1452, 1969, 1969, the end of February 1947, the assessment year 1947-48, the previous year, the financial year ended on March 31, 1947, February 28, 1947, Sixty four thousand and nine hundred, the same day viz, Feb. 28, 1947, That day, 1946, the assessment year 1947-48, August 28, 1948, May 2, 1949, January 16, 1956, 27,04,772/-.11, that year, that year, the assessment year, four years, a period of, eight years, that year, four years, a period of, eight years, the end of the year, that year', the assessment year, February 28, 1947, January 1, 1939, the assessment year, year 1947-48, the 31st day of March, 1956, the previous year, 9, January 1, 1939, January 1, 1939, February 28, 1947, April 1, 1947, February 28, 1947

CARDINAL: as many as five, 1, 2, 3, two, 3, 1, 2, 3, 4, four, 1, 2, 3, 4, 5, 75, 2, Fourteen, Ninety thousand, ninety-nine, 6., 3, two, five, Fourteen, Ninety thousand, 2, four, Ninety thousand, One hundred, Twenty five, Twenty five thousand, One hundred, One, five, 1, 2, 3, 4, 5, four, 8, 145, 1, 5, 125/-, 25,000/-, 100, 5/-, 9, 10, 12,90,829/-, 70,9.124/-, 12, 13, 1961]41ITR191(SC, two, 1, 2, 14., 1970]77ITR1(SC, 79, 69, 609, 15, five, 75, 16, 1, 2, 12, 17, 75, 86,67,648/-.The, 14,90,000/-, 19,98,849/- and 99, 19,78,861/-, 1,13,97,474/-involving, 27,29,826/-, 18, 1967]66ITR622(SC, 2, 19, 20, 21, 1953]24ITR506(SC, 1955]28ITR928(Bom, 23, 1958]34ITR336(Bom, 24, 1963]47ITR565(Cal, 25, 1969]72ITR603(SC, 26, 27, 1, five, 3, 75, 28, 1967]66ITR725(SC, two, one, 1966]59ITR238(SC, 29, 30, 2, seventy five, 136, 136, two, two, 1, transferee, 2, 32, seventy five, 27,4772/-, 33

ORDINAL: first, second, first, second, 3rd, first, first, second, first, first, first, first, first, first, first, first, first

WORK_OF_ART: Civil Appeal No., Civil Appeal No.

PERCENT: 30%, 39%, 30%, 1%

MONEY: 99 per cent, 99 per cent, 99 per cent

PRODUCT: Calcutta

GPE: Gujarat, West Bengal, Bombay, Bombay City, Bombay City-II, Bombay, Gujarat, Kerala, West Bengal

TIME: 10 and