P.L. Mukherjea Vs. Commissioner of Income-tax, Delhi

Decided On : Apr-15-1971

Court : Delhi

LAW: Section 7 of the Income-tax Act, Section 7(1, Section 7, Section 7(1, Section 7, Section 7, Article 14 of the Constitution and, Section 7, Section 66, Section 7, Section 7, Section 156(2, Section 7(1

PERSON: Hardayal Hardy, J., Explanationn 2 to Section 7, B. N. Kirpal, K. S. Venkata-, Beharilal Shayamsunder v. S.T.O., Kirpal, Kirpal, Kirpal, Kirpal, Kanpur, Kirpal, Hochstrusser, Schedule, Schedule, Schedule, Radcliffe, THEmoney, Explanationn 2, Kirpal, Explanationn 2

CARDINAL: 1, 31-3-1958, 19-6-1957, 20-6-1957, 31-3-1958, four, 24, 2, four, 3, three, 4, 31-3-1958, 5, 6, 3, 8), two, 2, 1, 9, 10, 1966]60ITR112(SC, 11, 12, 13, five, 15, 16, 50.00, 100.00, 1500.00, 500.00, 1000.00, 17, 18, 1, 350, 19, 350, 22

ORG: the Government of India, Appellate, Appellate, Appellate, the Commission of Inquiry, Tribunal, Calcutta, Tribunal, Calcutta, Appellate, Appellate, the Tribunal on the ground, Tribunal, Tribunal, Tribunal, the High Court of Punjab, House, the Central Government, the High Court, raman & Co., Tribunal, Tribunal, Tribunal, Government, Government, the Government of India, Ministry of Finance, Government of India, Calcutta, Gazetted, Gazetted, un, Government, the House of Lords, A.C. 376, the House of Lords, the Imperial Chemical Industries, Tribunal, I.C.I, Chemical, ANYpayment, Gazetted, the Government of India, Government

DATE: year 1958-59, The previous year ended, years, 1955-56, 1956-57, 1957-58, 1958-59, year 1958-59, 1955-56, 1956-57, 1957-58, 1958-59, year 1958-59, the relevant year, 1922, the 19th December, 1962 :, 1922, 1922, the assessment year 1956-57, 1922, 1966]60ITR260(SC, the 31st July, 1947, monthly, 1960, 1952, 1952, June 1, 1951

GPE: Bombay, New Delhi, Bombay, Bombay, Explanationn, Explanationn, Explanationn, Explanationn, New Delhi, Bombay, Lahore, Delhi, Ahmedabad, Bombay, U.K., Explanationn

FAC: the A.G.C.R. Building

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

NORP: contra, Explanationns

TIME: 500.00 p.m., 500.00 p.m., 1000.00 p.m.

PRODUCT: Calcutta

PERCENT: between 15%, 121/2%, 10%, 10%

LOC: Madras