Commissioner of Income and Excess Profits Tax Vs. Coimbatore Pioneer Mills Ltd.

Decided On : Nov-14-1949

Court : Chennai

LAW: Article 12 of the Articles of Association of the Company, Section 10-A, the Companies Act, Article 12 of the Articles of Association, Section 10-A, Article 12, Section 10 A, Excess Profits Tax Act, Article 12, Section 10A, Section 10A, the Bankruptcy Act, Section 10-A., Section 10-A of the Act, Section 10-A., Article 12 of the Articles of Association of the Coimbatore Pioneer Mills Ltd., Section 10-A, Section 10-A, Article 12 of the Company's Articles, Order 16, Rule 1 of the Rules of the Supreme Court, Order 1, Rule 1, Section 10-A, Article 12, Article 12, Section 79, Section 79, Article 12

PERSON: Satyanarayana Rao, J.1, i. e., Webster, L. J. Ex, Murray, A. I. R. 1945 Mad.131, I. T. C. 645, B. I. Greenwood, D. M Ritchie v. Commissioners, Viswanatha Sastri J., Ramchandra Aiyar, Ramachandra Aiyar, Anson, Wright, Civil P. C., Wright, Madras, I. L, A. I. R. 1945 Mad

ORG: the Appellate Tribunal under Section 66(1, Excess Profits Tax, Coimbatore, Excess Profits Tax, the Excess Profits Tax, the Appellate Tribunal, the Excess Profits Tax, The Central Board of Revenue, the Articles of Association of the Company, the Excess Profits Tax Offices, the Central Board, the Excess Profits Tax, The Appellate Tribunal, Tribunal, the Excess Profits Tax, the Excess Profits Tax, the Appellate Tribunal, the Excess Profits Tax Officer, the Appellate Tribunal, Great Central Gas Co., Oxford Dictionary, Ramaswamier & Sons, Court, Whitmore v. The Commissioners of Inland Revenue, Ayrshire Pullman Motor Services, the Articles of Association, the Court of Appeal, Ramaswamier & Sons, the Appellate Tribunal, The Excess Profits Tax Act

CARDINAL: 2, 1,20,000, 40,201, 1,60,201, 80,100, 12, one, ten, one, five, ten, one, one, more than 50, 2,87,333, 80,100, 56,523, 15,000, 10,000, 1200.4, 5, 289, 39, 197, as many as six, 618, 10, 8, 101, 14, 754, 250.7, two, 3, 326, 80, 618, 1, one

DATE: the accounting year, 1st July 1941 to 30th June 1942, years 1938-39, 1939-40, one year, the accounting year, 1st September 1939 to 80th June 1940, 1st July 1940, June 1941, 2nd April 1941, the accounting year beginning, July 1940, 30th June 1341, that year, the third year, the two years, 2nd April 1941, the year, the year, the third accounting year, Section 10A, the second year, the second year, 1870, 1945, 1920, 19520-2 K. B. 657, 1929, 1936, 1948, February 1941, the year 1940-41, 1941-42, 1940

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

MONEY: 8 per cent, ten per cent, ten per cent, only eight per cent

GPE: Krehl, I.L.R., Bendir

LOC: Madras

LANGUAGE: English

PRODUCT: Articles