The Commissioner of Income-tax, Madras Vs. the Mysore Chromite Ltd.

Decided On : Mar-29-1951

Court : Chennai

LAW: Section 66, the Sale of Goods Act, the Sale of Goods Act, Section 23 of the Act, Section 25, the Indian Sale of Goods Act, the English Sale of Goods Act, Section 16, Section 17(1, Section 18, Section 23, the Indian Sale of Goods Act, Section 19, Section 25, the Indian Sale of Goods Act

PERSON: Satyanarayana Rao, Sinduvalli, Madras, Bowden Oakley, W. R. Grace, Bowden Oakley, Bowden Oakley, Marmagoa, Marmagoa, Madras, Law, Rama Rao Saheb, Madras, Madras, Madras, Madras, Madras, Municipal Law, lad-Ing, Wright, Ross T. Smith & Co, T.D. Bailey, a C. I. P., C. I. P., C. I. P., Madras, Rama Rao Saheb, Madras, Madras, Madras, Madras, J., Madras, Muhammad Ismail'

CARDINAL: 1, two, 1, 2, 2., Two, 3, 4., two, 4(1, 5., 6, two, one, 586, 589, 8, 60, 65, 9, 66, 1, 1, 67, 10, 11, 12, 1945]13ITR245(Bom, 260, 262, one, 171, 803, 618, two, 250

ORG: Court, Court, the Appellate Tribunal, Tribunal, Appellate, the Appellate Tribunal, the Mysore Company Regulations, the Government of Mysore, State, Oakley Bowden & Company, Limited, the Managing Agents, Limited, Limited, Tribunal, Bank, The Eastern Bank, the Eastern Bank, the Eastern Bank, the Eastern Bank, Limited, the Eastern Bank, the Managing Agents, the Eastern Bank, the Managing Agents of the assessee, the Eastern Bank, the Eastern Bank, Limited, The Eastern Bank, Limited, the Eastern Bank Ltd., Bank, the Eastern Bank, The Eastern Bank, The Eastern Bank, the Managing Agents, the Appellate Tribunal, the Eastern Bank Limited, Bank, the Sale of Goods Act, the Eastern Bank Limited, the Eastern Bank Ltd., the Eastern Bank Ltd., The Eastern Bank Ltd., Intimated, the Eastern Bank, the Eastern Bank Ltd., the Eastern Bank Limited, The Eastern Bank, the Sale of Goods Act, the Privy Council, the House of Lords, the Privy Council, Infer, Son & Co.', Court, House, Court, the Eastern Bank Ltd., the Eastern Bank Ltd., the Eastern Bank Ltd., the Eastern Bank Ltd., the Eastern Bank Ltd., the Eastern Bank Ltd', the Eastern Bank Ltd., the Eastern Bank Ltd., the Eastern Bank, the Madras Branch, the Eastern Bank Limited, the Eastern Bank Limited, the Eastern Bank Ltd., the Eastern Bank, the Eastern Bank Ltd., the Eastern Bank Limited, the Eastern Bank Limited, Bishop, AC 287 ', Advance Mills Ltd', ILR, New India Assurance Co., ILR, ILR, Bishop, AC 287, the Eastern Bank Limited, Bank, the Eastern Bank Ltd., the Eastern Bank

NORP: European, American, European, American, American, American, European, European, American, European, American, European, American, European, American, European, American, European, American, British, British, British, British, European, American, British, British, British, atMadras, British, British, British, British, British, British

LOC: British India, British India, Armenian Street, Madras, Europe, Europe, Europe, Madras, Madras, Madras, Madras, Madras, Madras, British India, British India, Madras, Madras, Madras

DATE: years, four years - 1939-40, 1940-41, 1941-42, 1942-43, 90 days', the accounting year, 1917, 1940, 1893, 1902, 1938, 1938, 1940, 1902

GPE: Assessee, India, America, Limited, London, New York, New York, London, New York, London, London, Limited, London, Limited, London, London, Limited, London, London, Limited, London, London, London, London, London, London, India, India, India, India, London, London, India, London, London, London, India, India, India, London, London, London, London, London, London, London, London, India, India, Kania, Sarupchand, India, Chagla, Bombay, Ahmeda, Bombay, London, India, London, London, India

FAC: Madras, Madras, Madras, Madras, Madras

MONEY: 90 per cent, 80 per cent, 10 per cent, 20 per cent, 90 per cent, 80 per cent, 90 per cent, 80 per cent, 10 per cent, 20 per cent, 80 per cent, 90 per cent, 90 per cent, 80 per cent, 90 per cent, 80 per cent, 80 per cent, 90 per cent, 80 per cent, 90 per cent, 80 per cent, 90 per cent

WORK_OF_ART: the English Sale of Goods Act, 3 All ER, the Sale of Goods Act, Gresham Life Assurance Society

ORDINAL: first, first, first, first, first