The Indian Aluminium Co. Ltd. Vs. the C.i.T., West Bengal, Calcutta

Decided On : Mar-29-1972

Court : Supreme Court of India

LAW: Section 10(2, the Licensing Act, the Gas and Water, the Motor Vehicles Act, Section 9, Section 9, Section 10(2)(xv, the Law Lords, Section 10(2)(xv, Section 10 Sub-sections, Section 10(1) &, Section 10(2)(xv, Section 10(2)(xv, Section 10 Sub-sections, Section 2 Sub-section, Section 10 Sub-sections, Section 10 Sub-section, Section 23(a, Chapter 27, Section 10 Sub-section, Section 2(m, the Wealth Tax Act, Section 3, Section 10 Sub-section, the Wealth Tax Act, Section 10(2)(xx, Section 10(2)(xv, the Wealth Tax Act

ORG: S.M. Sikri, A.N. Grover, JJ.)1, Court, Travancore Titanium Product Ltd., The High Court, the High Court, Keshav Mills Co. Ltd., Commr, Counsel for the Revenue, Court, Court, Court, Court, Court, Court, the High Courts, Court, the Indian Income-Tax Act, Bombay Ltd., Wood, the Brewing Company, The House of Lords, Company, Income Tax, Wood, Smith v. Lion Brewery Co. Ltd., The Brewery Company, Compensation Fund Charges, Charges, Income Tax, the Compensation Fund Charges, The Court of King's Bench, the Court of Appeal, the House of Lords, the Court of Appeal, Brewery, Company, Company, Wiltshire Brewery Ltd., the House of Lords, Brewery, Horridge, Rates, Taxes, The Court of Appeal, Rates, Taxes, Taxes, Company, The House of Lords, the Supplementary Statement, Appellants, Counsel for the Revenue, CLR, AUS, Court, the Land Tax Assessment Act, the Commonwealth of Australia, Commonwealth Land Tax, The High Court of, the Indian Income Tax Act, the Federal Parliament, Legislature, Crown, Harrods (Buenos Aires) Ltd, Taylor-Gooby, the Court of Appeal, The Appellant Company, Company, the Appellant Company, Company, ArIgentine Income-tax, Crown, Company, the House of Lords, Crown, Dancwerts, Rushden Heel Co. Ltd., Crown, Company, M.R., the Rushden Heel Co.'s, the House of Lords, Lion Brewery, Counsel for the Revenue, the 'Company's Capital', Association, Counsel for the Revenue, the Judgment of the High Court, Court, Court, Court, the House of Lords, Lords, Lordships, the Court of Appeal, the House of Lords, the Court of Appeal, Lion Brewery's, M.R., Excess Profits Duty, Crown, The House of Lords, Smith's Potato Estates Ltd., Excess Profits Duty, British Insulated, Halsby Cables Ltd., Usher's Wiltshire Brewery, Morgan v. Tate & Lyle Ltd., the House of Lords, the Court of Appeal, applyir1, Harrods, Company, The Court of Appeal, Smith's Potato Estates', the Income Tax, the Excess Profits Tax, Harrods, Harrods, L.J., Harrods, the Court of Appeal, the House of Lords.37, CLR, AUS, Counsel for the Income-tax Department, Travancore Titanium Co.'s, Court, CLR, Court, Harrods, Harrods, J.K. Cotton Spinning & Weaving Mills Co. Ltd., Income Tax : AIR1967All513, Cor, Court, Court, Court, the Travancore Titanium Co's, Wealth Tax, Government, the Wealth Tax, this Court in Union of India, Bird & Oldman, Wealth-Tax Act, Inheritance, Cumulative Pocket Supplement, Learned Counsel, Department, Wealth Tax, Keshav Mills Company's, Court, Court

PERSON: A.N. Ray, D.G. Palekar, Bench, business?2, Gajendragadkar, Atkinson, Earl Halsbury, Atkinson, Landlord, Bruce, Schedule, J., Atkinson, Justice Horridge, Parker, Appendix, Sumner, Barten, J., J., Atkinson, Atkinson, Schedule, Dowdall O'Mahoney, Atkinson, Keene, Atkinson, Occupier, M.H. Beg, J.27, Gajendragadkar, James, Earl Loreburn, Boiland, Bushden Heel Cas, Dip, Loreburn, Atkinson, Loreburn, Loon Brewery's, Harbnajan Singh, Jacob Mertans Law, Chagla

CARDINAL: 1966]60ITR277(SC, 1966]60ITR277(SC, us.3, 1965]56ITR365(SC, 1966]60ITR277(SC, 1966]60ITR277(SC, 1, One, One, 5, 215, one, 5, 215, 5, 568, 6, 399, 5, 568, 38 7s, 6d, 422, three, 1, 2, 3, 7, one, 16, 120, 44,924, 387, 5, 568, one, 41, 450, 33, 259, 5, 568, two, 30, 298, 30, 316, two, 30, 29, 5, 568, ten, 16, 120, 5, 568, 41, 450, 5, 215, two, 5, 5, 215, 5, 568, 6, 399, 5, 568.31, 30, 298, 30, 267, 10, 155, 6, 399, 35, 367, 5, 41, 450, 5, 41, 450, 30, 298, 30, 267, two, 41, 450, 41, 450, 5, 5, 568, 466):Again, 466):Stated, 41, 450, 16, 120, 1922.38, 16, 120, 41, 450, 5, 41, 450, 1966]60ITR277(SC, 1, 2, One, 2, 1966]60ITR277(SC, 5, 568, 1, 2, 1972]83ITR582(SC, 1, 2, 2)(xv, 22, 4287, 164, 5, 27.01).47, 2)(xv, 2)(xv, two, one, two, One, 1965]56ITR365(SC, 1966]60ITR277(SC

WORK_OF_ART: Travancore Titanium, Travancore Titanium, Travancore Titanium, Travancore Titanium, Travancore (Titanium, Readings on Taxation in Developing Countries', Travancore Titanium

GPE: I.T., India, England, England, Strong, Kennedy, L.J., Moffatt v. Webb, Victoria, Australia, the United Kingdom, Argentina, L.J., L.J., M.R., T.C., L.J., Willmer, L.J., Willmer, L.J., Strong, Strong, Atherton, Strong, Strong, Argentina, L.J., Strong, L.J., Halsbury, Strong, America, powers.50

DATE: 1922, 1906, 1906, 1911, 1904, 1913, 1911, 1913, the year 1911, 1910, 1922).17, 1911, annually, the year 1959-60, 1952, 1952, 1911, 1949, 1949, 1911, 1913, 1911, 1906, 1906, 1906, 1911, 1913, 1911, 1949, 1949, 1926, 1913, 1955, 1906, 1906, annual, 1949, 1949, 1906, 1911, 1913, 1913, 1906, 1922, 1911, annually, the taxable year, the taxable year, 1954

NORP: Premiums, Argentine, Argentine, Argentine, Argentine, English, Australian, English, Australian, Indefinite

LANGUAGE: English

QUANTITY: 17,970 acres, about 18,000 acres

ORDINAL: first, first

FAC: Buenos Aires

MONEY: one per cent

PRODUCT: above.23