Commissioner of Income-tax Vs. Amalgamations (P.) Ltd.

Decided On : Mar-01-1976

Court : Chennai

LAW: the Companies Act, the Companies Act, the Companies Act, Section 372, the Companies Act, Section 33B, the Companies Act, Section 12B(2, Section 12B, Section 12B., Section 33B of the Act, Section 12B(2, Section 12B(2, Section 12B(2, Section 12B, Section 12B(2, Section 12B(2, Section 12B, Section 198 of the Companies Act, Section 198 of the Companies Act, Section 198 of the Companies Act, Section 10(2)(xv, Section 37, Section 10(2)(xv, Section 37 of the Act of, Section 198 of the Companies Act, Section 10(2)(xv, Section 38(1, Section 10, Section 10, Section 10, Section 23A, Section 23A, Section 23A, Section 10(2)(xv, Section 10(2)(xv, Section 84, Section 10(2)(xv, Section 10(2)(xv, Section 10(2)(xv, the Companies Act, the Companies Act, Section 10(2)(xv, Section 12, the Companies Act, the Companies Act, Section 10(2)(xv, Section 10(2)(xv, the Companies Act, Section 23A, Section 23A, Section 23A.

ORG: Sethuraman, Simpson and Company Ltd., Addison & Company Private Ltd., Private) Ltd., Addision Paints and Chemicals Private Ltd., India Pistons Private Ltd., Simpson & Company Ltd., Simpson & Company Ltd., Simpson, General Finance Company, Simpson, General Finance Company, inter alia, the Central Government, the Central Government, the Central Government, the Central Government, Simpson, General Finance Company, Simpson, General Finance Company, Simpson & Company Ltd., the Government of India, Simpson, General Finance Company, Simpson, General Finance Company, Simpson and Company Ltd., Simpson and Company Ltd., Simpson, General Finance Company, the Central Government, Simpson, General Finance Company, the Government of India, NAME, THE ASSESS EESALE VALUE PROPOSED, Ltd.150140168-75143-102.George Oakcs Ltd.151213.29123.Addison Paints & Chemicals Ltd.101010104.Indian, Rim Company, Batteries Ltd.1001001001004, the Company Law Administration, Simpson & General Finance Company, Simpson, General Finance Company, Simpson & Company Ltd., Simpson & General Finance Company, Simpson & Company Ltd., the Company Law Administration, S. Vaidyanatha Aiyar & Company, the Company Law Administration, the Company Law Administration, the Central Board of Revenue, the Central Board of Revenue, the Company Law Department's, Vaidyanatha Aiyar & Company, the Central Board of Revenue, Private) Ltd., Addison & Company Ltd., Private) Ltd., India Pistons, the department of Company Law Administration, Appellate, Private) Ltd., Simpson and Company, Private) Ltd., Simpson and Company Ltd., Private) Ltd., Simpson and Company Ltd., Simpson and Company, Private) Ltd., Private) Ltd., Simpson & Company, Private) Ltd., Simpson & Co., Appellate Tribunal, the Company Law Administration, Tribunal, the Company Law Administration, Simpson & Company, Tribunal, Appellate, Tribunal, Tribunal, Tribunal, Appellate, Rs 4,90,244, Tribunal, Appellate, Appellate, the Company Law Administration, Tribunal, the Government of India, Tribunal, Tribunal, M/s. Simpson & Company Ltd., Tribunal, Appellate, Tribunal, Simpson & Co. Ltd., M/s. Simpson & General Finance Co., Private) Ltd., the Appellate Tribunal, The Supreme Court, Private Ltd., The Supreme Court, Tribunal, Appellate, Appellate, the Company Law Administration, Tribunal, the Company Law Administration, the Company Law Administration, Appellate, the Company Law Administration, the Central Board of Revenue, Private) Ltd., Simpson & Company, Simpson and Company Ltd., Business Mergers, the Institute of Chartered Accountants, the Appellate Tribunal, Amalgamations, Addison Paints and Chemicals, Wheel & Rim Company of India (Private) Ltd., the Company Law Administration, Appellate, Tribunal, Appellate, Tribunal, Tyre Investment Trust Ltd., Tyre Investment Trust Ltd., Government, the Supreme Court, Assam Investors Ltd., the Supreme Court, The Supreme Court, the Supreme Court, The Supreme Court, the Supreme Court, the Supreme Court, Assam Investors Ltd., the Supreme Court, the High Courts, the Judicial Committee, Parliament, Chandulal Keshavlal & Co., Indian Mica Supply Company, Swadeshi Cotton Mills Co. Ltd., Cotton and Co. Ltd., Bengal Enamel Works Ltd., Indian Aluminium Co. Ltd., the Supreme Court, the Supreme Court, Malayalam Plantations Ltd., The Supreme Court, Indian Aluminium Co. Ltd., the Supreme Court, the Travancore Titanium Product Ltd., Tata Sons Ltd., Tata Sons Ltd., Tata Sons Ltd.'s, J. K. Industries, the Supreme Court, Tribunal, Cocanada Radhaswami Bank Ltd., Chugandas & Co., Malayalam Plantations Ltd., the Supreme Court, Eastern Investments Ltd., Bench, See Odhams Press Ltd., Supp, Marshall Richards Machine Co. Ltd., Taxes, the Supreme Court, Ramakrishna Mills, Coimbatore, the Supreme Court, the Supreme Court, Addison & Co. Ltd., Sembiam Saw Mills, Messrs. Addision & Co., the National Bank of India Ltd., Sembiam Saw Mills, Appellate, Appellate, Appellate, Appellate, the Appellate Tribunal, Tribunal, Sembiam Saw Mills, the Appellate Tribunal, Sembiam Saw Mills, Amalgamations P. Ltd., Sembiam Saw Mills, Tribunal

CARDINAL: 1, two, 239, two, 160, 160, 239, two, 239, two, 160, 1969.2, 7,50,000, 10, 7,06,933, 3, 1,85,16,000, 1, 2, 3, 4, 6,95,082, 36,35,350, 21,88,395, 5,96,052, 24,38,578, 24,38,578, 4,37,703.12, 4, 37,703, two, 160, 1, 2, two, 239, 1, 9,47,541, 2, 16, 160, two, 239, 1972]83ITR710(SC, two, 160, 239, 160, 69, 27, 160, 239, 160, 239, 3, 47,066, 90,896, 1,08,978, 1,18,102, 16, 1, 2, 3, 4, three, 500, 2,500, four, 1924, 12, 1924, 12, two, two, 655, 554, 383, 1954]26ITR765(SC, two, one, 16, 1960]38ITR601(SC, 1970]77ITR20(SC, 1967]63ITR57(SC, 1970]77ITR119(SC, fact.40, 739, two, 150, 41, 1966]60ITR277(SC, two, 1950]18ITR460(Bom, 1,20,000, half, one-half, 1968]69ITR782(Guj, 1,000, 30,000, 1,000, 30,000, 797, 1968]69ITR782(Guj, 1950]18ITR460(Bom, 1950]18ITR460(Bom, 1969]71ITR594(Cal, one, 1956 Act, 1965]57ITR306(SC, 1951]20ITR1(SC, 1941, 9, 36, 1953]23ITR427(SC, 1974]93ITR49(Mad, three, 239, 9,08,764, 4,85,508.28, 4,23,256, 5, 2,29,627, 4,381, 6, 4,23,256, 1969]73ITR380(Mad, 60,000, 56, 4 and 6

ORDINAL: first, first, first, secondary, first, first, second, second, third, first, first, first, first, second, second, first, second, fourth, first, first, second, third, first, third, third, 1965]55ITR17(SC, third

DATE: 1971, 1969, 1969, year 1958-59, 1971, the assessment years 1958-59 to 1962-63, 1971, 22nd December, 1938, 1956, April 1, 1956, 1st July, 1956, 1956, 1956, six months, six months, 30th June, 1957, 18th May, 1957, the assessment year 1958-59, previous year ending 30th June, 1957, 4,37,703, 1st January, 1954, 1956, 1st January, 1954, 1st January, 1954, 1922, 1st January, 1954, 1st January, 1954, 1957, 1st January, 1954, 31st July, 1955, 1st January, 1954, 30th April, 1957, years, 4,37,703, January 1, 1954, 1958-59, 1971, the assessment year 1958-59, 1969, 1971, the 31st day of March, 1956, the previous year, 1st January, 1954, '17, 1961, 18th May, 1957, 1969, 1971, 1969, '22, the last annual, '23, 1969, 1971, 1969, 1971, years 1958-59 to 1962-63, the relevant year, 1956, 23rd April, 1959, years, years 1958-59 to 1961-62, 1961, year 1962-63, 1922, 1961, 1922, year, the assessment year 1958-59, 23rd April, 1959, the previous years, years 1958-59, 1959-60, 1915, the darkest days, 32, 1922, '33, '34, 1972]83ITR377(SC, the relevant years, 1957, every day, 1968]68ITR200(SC, 1972]84ITR735(SC, 1922, 1964]53ITR140(SC, 1953, 1972]84ITR735(SC, 1922, the calendar year 1942, the earlier year, 1956, '45, 1956, 1922, 1964]53ITR140(SC, '49, 1956, 1971, February 1, 1954, 1955, 1958-59, the later years, years, the assessment years 1959-60 to 1962-63, 1958-59, 1958-59, 1959-60, 1958-59, 1959-60, the respective years, 1958-59, the previous year, year 1962-63, the assessment, year 1962-63, 1962-63, the years 1959-60 to 1962-63, 1959-60, 1960-61, 1961-62, 1962-63, 1962-63, the year, the assessment year 1958-59, the previous year, 1962-63, year 1962-63, that year

PERSON: T. C. No, T. C. No, George Oakes, Vaidyanatha Aiyar, Gupta, George Oakes, Sri Rama Vilas Service, Takeover Bid, Ronald W. Moon, Lund, Watts, Kumar, Rowlatt J., Rowlatt J., deduction.39, J. R. Patel, Rs, Cook, Jewitt, Haji Aziz, Abdul Shakoor Bros., H. Hirjee, Sembiam Saw Mills, Sembiam Saw Mills, Sembiam Saw Mills, Sembiam Saw Mills, Sembiam Saw Mills, Sembiam Saw Mills, Questions Nos

GPE: T.C., I.C.S., S.R.V.S., S.R.V.S., S.R.V.S., S.R.V.S., S.R.V.S., S.R.V.S., S.R.V.S., S.R.V.S., S.R.V.S., S.R.V.S., S.R.V.S., return.13, T.C., T.C., T.C., T.C., I.C.I., India, T.C., T.C., T.C., S.R.V.S., India, T.C., T.C., T.C., T.C., Delhi, Delhi, Austin, Kumar, the United Kingdom, India, Bengal, Bengal, Narain, Delhi, India, England, case.46

LOC: Watts

PERCENT: 11 %

NORP: Indian, English, Indian, British, American, American

MONEY: 1966]59ITR547(SC, 1966]59ITR547(SC

PRODUCT: 747