Commissioner of Income-tax and Excess Profits Tax, Madras Vs. the Palani Andavar Mills Ltd., Udumalpet and anr.

Decided On : Dec-14-1949

Court : Chennai

LAW: Rule 5, Section 6, Section 6, Section 2(19, Section 2(20)defines ', Section 6, Section 10(5, The Amending Act 1939, Section 2 Sub-section 122, Section 10, the Amending Act, Section 10, Section 2 Sub-Section, Section 2, Section 2, Section 10(5, Rule 5, the Rule 1, the Indian Act, the Indian Act The Judgment of Green M. B., Section 13(3, Section 6, Rule 5, the Indian Act &

PERSON: Satyanarayana Rao, J.1, Schedule, R. C. No, Schedule 1, Schedule 2, Indian Income-tax Act, Schedule, Actto, Rama Rao Sahib, Schedule, Rama Rao Sahib, Greene, M. R., I. R. C.', A.U. E. R. 543, I. R. C. v. Northern Aluminium Co., Macnaghten J., Schedule VII, Rule Kb, I. R. C.', Greene M. B., Rama Rao Sahib, Viscount Simon, I. R. C. v. Northern Aluminium, Co.

ORG: the Excess Profits Tax Act, Tribunal, The Central Board of Revenue, Crown, The Appellate Tribunal, the Appellate Tribunal, Crown, the Excess Profits Tax Actmay, the Crown &, Section 6 &, Increase, The Crown &, Crown, Schedule 1, Crown, Legislature, Crown, the Excess Profits tax Officer, The Appellate Tribunal, the Court of Appeal, Northern Aluminium Co., Ltd., the House of Lords, the Ministry of Air Craft Production, the Wrought Light Alloys Association, the Air Ministry, Association, Association, the Air Ministry & the Association, Company, Crown, the Court of Appeal, the House of Lords, the Excess Profits Tax Act &, Northern Aluminium Co., Justice, Act &, Company, Rule 5 &, the House of Lords, Crown, capital &, Tribunal

DATE: 1940, 1947, 1943, 1-9-1939 & ended with 31-12-1939, the standard year, four months, 12000, 4,49,549, the four months, 23,429.3, 1922, 1939, the four months, less than nine months, 1922, 1939, 1939, 1922, 1939, the previous year, the previous year, 1886, every year, the year 1934, that year, 01, the next year 1935, the subsequent year 1935, 1939, 1922, 1939, Rule 5, Rule 5, 22, 1922, 1939, 1922, 1948, 1947, 16-12-1939, November 1941, 12-10-1942, the years 1941, 1942 & 1943 &, the calendar year 1941, the 1943, the year, 1941, 1941, 1943, 1946, some future year, Rule 5, 1943, 1947, 1941, the year 1941'

CARDINAL: 31, 31, 1939'.(The, 1, 31, two, one, 1, 31, 45,000, 34,287, 11,429, 4,22,188, two, two, 27,363, 27,363, 34,287, 12,000, 1-3-1936, 38000, 1, 8, two, 100, 95, 95, 100, 95, 95, 100, 2, 1(1, 2, 5, 1939.12, 19, one, 2, 2, 1, 1, 1, 30-6-1940, 2, 2(1, 550, 1, 100,000, 200,000, 100.000, 50.000, one, two, 612, 1, 250

NORP: Indian, R., Indian, Indian, Indian, Indian

MONEY: 8 per cent, 8 per cent, 5 per cent, 5 per cent, 5 per cent

WORK_OF_ART: Reference

ORDINAL: first, First

EVENT: the 1922 Act

GPE: TheCrown