N.M. Rayaloo Iyer and Sons, Mathurai Vs. Commr. of Income Tax Excess Profits Tax, Madras - Semantic Analysis by spaCy

Decided on: Jan-11-1954

Court: Chennai

LAW: Question 1, Section 10, Rule 12, the Income Tax Act, Section 10(3, Rule 13, Section 10(2, Section 10, Section 10, Section 21, Section 10, Rule 13, Section 10, Section 10(2, Section 10(2, Section 10(2, Section 10(2, Section 10(2, Section 10(2, Section 10(2, Section 10(2, Rule 12, Section 10(2, Section 10(2, Rule 12, Section 10(2)(x, Rule 12, Section 10(2, Rule 12, Section 10(2, Section 10(2, Section 10(2, Section 10(2)(x, Section 10(2, Section 10, Section 10(2, Section 10(2)(xv).21, Section 10(2, Rule 12, Section 10(2, Section 10(2)(xv, Rule 12, Rule 12, Section 10(2, Rule 12, Section 10(2, Rule 12, Section 10(2, Section 10(2)(x, Rule 12, Rule 12, Section 10(2, Section 10(2, Rule 12, Section 10(2, Section 10(2, Rule 12, Section 10(2, Section 10(2, Rule 12, Section 10(2, Section 10(2

PERSON: Satyanarayana Rao, J.1, R. C. No, R. C. No, N. M. R. V. Mahadevan, N. M. R. Mahadevan, Mahadevan, Schedule, Mahadevan, Mahadevan, Rayaloo Iyer, Subbaraman, Venkatakrishna Ayyar, Venkatakrishna Ayyar, Mahadevan, Mahadevan, Pondicherry, Aruppukkottai, Rajapalayam, Bangalore, Cannanore, Mangalore, Deepavali, Mahadevan, Mahadevan, Mahadevan, Mahadevan, Mahadevan, Mahadevan, Mahadevan, Mahadevan, xv, Schedule, Schedule, xv, xv, xv, Schedule, Schedule, xv, xv, xv, xv, Chagla C. J., xv, xv, xv, Schedule, Ramarao Sahib, Ramarao Sahib, Schedule, Ramarao Sahib, Schedule, Mahadevan, Mahadevan, Mahadevan, G. B. Ollivant', Viscount Simon, L. C., Earl, Buckley J.'s, Viscount Simon L. C., Macnaghten, Viscount Simon, Viscount Simon L. C., Simla, Delhi Flour Mills Co., Ltd.', xv

CARDINAL: two, 44, 2, 3, two, 44, 1, 17-4-1940, 30-3-1943, 2, 3, two, 13-4-1943, 12, 12, 31-3-1946, 1, 12, 13-4-1946, 31-3-1947, 1, 13, 14, 31-3-1948, 1, 12, three, 13-4-1940, 13-4-1946, one, two, 14, 1, one, one, 1,800/-, 13-4-1343, 13, at least 1, about 25, less than 6, 12, 1, 13, one, 1, 12, 12-4-1946, 2,44,688/-, 17-4-1940, 12, 12, 31-3-1946, 28,768, 5, three, 12, 12, three, 1, 10(2)(x).17, two, two, 1951]20ITR1(SC, 433, 3, 280:'On, 1950]18ITR460(Bom, 384, 1950]18ITR460(Bom, 12.22, two, 27, 26, One, 12

ORG: Referred Cases, Excess Profits Tax, Referred Cases, the Appellate Tribunal, the Excess Profits Tax, Tribunal, the Excess Profits Tax Act, the Excess Profits Tax Act, the Excess Profits Tax Act.3, Madurai, the Excess Profits Tax Act, Sons Ltd., Colours Trading Company, the Imperial Chemical Industries Ltd., the Imperial Chemical Laboratory, Colours Trading Company, the Colours Trading Company, The Imperial Chemical Industries, Colours Trading Company, the Imperial Chemical Industries Ltd., the Colours Trading Company, the Colours Trading Company, Company, the Imperial Chemical Industries Ltd., the Imperial Chemical Industries, Chemical Industries, the Imperial Chemical Industries, the Imperial Chemical Industries Rs, Commission, the Excess Profits Tax, Tribunal, the Excess Profits Tax, the Colours Trading Company, the Excess Profits Tax Officer, the Appellate Tribunal, the Excess Profits Tax Act, Tribunal, the Excess Profits Tax Officer, Increase, Tribunal, the Excess Profits Tax Act, Appellate, the Appellate Tribunal, the Appellate Tribunal, the Excess Profits Tax Act, Tribunal, the Bombay High Court, Walchand & Co. Ltd., Hindustan Construction Co. Ltd.', the Excess Profits Tax Act.12, Schedule 1,, the Excess Profits Tax, the Excess Profits Tax, the Commissioner of Excess Profits Tax.(2, the Excess Profits Tax, the Appellate Tribunal, the Excess Profits Tax Act, the Excess Profits Tax Act, the Excess Profits Tax Act, the First Schedule, the Bombay High Court, the Appellate Tribunal, Appellate Tribunal, Excess Profits Tax 'Act, the Excess Profits Tax Act, Schedule I.18, the Excess Profits Tax Officer, the Supreme Court, Eastern Investments Ltd., The Supreme Court, British Insulated and, Helsby Cables Ltd., Atherton', AC 205, Viscount, Usher's Wiltshire Brewery Ltd., Bruce', Smith v. Incorporated, KB 674, Judges of, the Supreme Court, the Bombay High Court, Tata Sons Ltd., Court, Department, Tatas, Schedule 1,, Schedule 1,, the Excess Profits Tax Officer, the Excess Profits Tax Officer, the Bombay High Court, Jethabhai Hiraji & Co., H).Mr, Ramarao Sahib, the Commissioner of Excess Profits Tax, the Excess Profits Tax Act, the Excess Profits Tax, the Excess Profits Tax, the Excess Profits Tax Officer, Tribunal, Department, the Appellate Tribunal under Section 10(2, Tribunal, Tribunal, Tribunal, the Bombay High Court, the House of Lords, ITR Sup 23, the House of Lords, Ashton Gas Co., AC 10, the House of Lords, London County Council, AC 26, the Excess Profits Tax Act, State, the Excess Profits Tax Act, State, Mahadevan, the Excess Profits Tax Act.30, Excess Profits Tax Act, The Appellate Tribunal, the Imperial Chemical Industries, the Imperial Chemical Industries, the Colours Trading Company, the Imperial Chemical Industries, the Colours Trading Company, the Imperial Chemical Industries, the Appellate Tribunal, The Ordinance against Hoarding and Profiteering, Tribunal, the Imperial Chemical Industries, the Imperial Chemical Industries, Excess Profits Tax Act, Tribunal

DATE: 1953, 1952, 1953, 1952, 30th March 1943, years 1943-1944, 1948-1949, the accounting year, two years, 13th April 1940, 30th March 1943, 24th January 1944, 1st January 1944, the next year, 23rd February 1945, 1st March 1945, 23rd February 1945, 1944, 1945, 1944, 1945, 1944, the accounting year 1945-46, 1944, year, any year, 1945, the subsequent year, the first year, 1944, the assessment year 1945-46, previous year, the next year, 1946-47, the previous year ending, year 1947-48, 1948-49, year 1941-42, 28th July 1942, year 1942-43, the assessment year 1943-44, 1944-45, the assessment years 1945-46, 1946-47, 1947-48, 1948-49, 12th April 1945 and 31st March 1946, the year, 1940, '13, Rule 1, the year, 1926, 1915, 1914, '19, Rule 12, Rule 12, 1940, 1943, 1940, about two years, 3,000/- per year, 1940, 1943, 1944 Bom 5, 1945 13, the year, 1906, '27, the year, 1906, 1901, '28, 1944 Bom 5, 1945

MONEY: 121/2 per cent, 121/2 per cent, 121/2 per cent, 121/2 per cent, 71/2 per cent, 12 per cent, 5 per cent, 121/2 per cent, 5 per cent, 10 per cent, 5 per cent, 15 per cent, the 10 per cent, 5 per cent, 1 per cent, 5 per cent, 1 per cent, 5 per cent, 5 per cent, 4 per cent, 11/2 per cent, 4 per cent, 4 per cent, 71/2 per cent, 10 per cent, 121/2 per cent, 5 per cent, 121/2 per cent, 5 per cent, 121/2 per cent, 121/2 per cent, 121/2 per cent, 5 per cent, 121/2 per cent, 5 per cent, 121/2 per cent, 5 per cent, 124 per cent, 121/2 per cent, 124 per cent

NORP: and3, Tirunelveli, Indian, Punjab

WORK_OF_ART: Referred Case No, Jurisdiction of the Excess Profits Tax

GPE: managers.2, Tamil, Bombay, Bombay, Chirala, Madras, Salem, Adoni, Tiruppur, England, Wales, Bombay, Bombay, Delhi

ORDINAL: second, first, second, first

QUANTITY: 10-2-1944, 12-4-1941

LANGUAGE: English

EVENT: AC 10:'Why

PRODUCT: a Full Bench of