Commissioner of Income-tax Vs. J. JenkIn Thomas and ors.

Decided On : Jan-10-1975

Court : Chennai

LAW: Section 4(3)(vi, Section 7, Section 4(3)(vi, Section 7(1, Section 4(3)(vi, Section 7, Section 7(1, Section 4(3)(vi, Section 7(1, Section 7(1, Section 7(1, Section 7(1, Section 7(1, Section 7, Section 7(2)(iii, Section 4(3)(vi, Section 7(2)(iii, Section 7(1, Section 7(1, Section 7(1).'19, Section 7, Section 7(1, Section 7(1, Section 7(2)(iii, Section 7, the Finance Act, Section 4(3)(vi, the U.K. Act, Section 4(3)(vi, Section 7(2)(iii, Section 4(3)(vi, Section 7(2)(iii, Section 4(3)(vi, Section 4(3)(vi, Section 4(3)(vi, Section 7(1, Section 4(3)(vi, Section 4(3)(vi, Section 4(3)(vi

ORG: Sethuraman, the Neyveli Lignite Corporation, Powell Duffryn Technical Services Ltd., the Neyveli Lignite Corporation, N.L.C. Under Clause, Sterling, Clauses 6 and 23(a, N, the Corporation under Clause 12, Corporation, Corporation, the Government of India, Appellate, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Sections 7 and, The Gujarat High Court, us.14, Tribunal, C. Lakshmi Rajyam, Samsaram, the Court of Appeal, the Calcutta High Court, follows:'The, Tribunal, C. Lakshmi Rajyam, the Corporation of Glasgow, the Court of Session, the Court of Appeal, the House of Lords, Owen v. Pook (Inspector of Taxes, ITR, the House of Lords, Fergusson v. Noble, the House of Lords, the Bombay High Court, the Bombay High Court, the Supreme Court, Ciba, Ciba, the Supreme Court

NORP: J.1, R., Europeans, R., Indian, Indian, Indian, C., Indian, Indian, Indian, Indian, British, Neyveli, Indian

CARDINAL: three, one, one, 13, 200,000, 14,250, 15, 2, 3, 2, 23(b, nine, 27,500, 1,200, 2,000, 4, 45, two, two, two, 4, 1922.7, two, 1, 2, 8, 2, 1, 10, 4(3)(vi, 2, two, 4(3, 3, 1, 12, 1965]55ITR448(Guj, two, 1960]40ITR340(Mad, One, two, 351, 349, 33, 653, 2,500, 714, 7, 11, 180, 1933, 18, 74, 147, two, Two, 1, 2, 153, 154, 158, 160, 164, 1, 2, 1, 3, three, 1948]16ITR260(Bom, 99, 15, 387, one, 400, 454, 45, 15, 30, 250

PERSON: J. J. Thomas, E. B. Lewis, Neyveli, P. D. T. S., Neyveli, E. B. Lewis, J. Thomas, N. L. C, P. D. T. S., P. D. T. S., N. L. C,4, R. Dow, P. D. T. S. His U. K., P. D. T. S, J. J. Thomas, P. D. T. S., N. L, P. D. T. S., N. L. C., Ramgopal, Jayaraman, Ranganatha Das, Ranganatha Das, Bridges, Bearsley, David Mitchell v., Lovelock, Fergusson, Salvesen, Corry, Robinson, Finlay J., Guest, Fergusson, Pearce, Donovan, Owen, Schedule E. I, Wilberforce, Pearson, Fergusson, Noble, Corry v. Robinson respectively.33, Swaminathan, Tejaji Farasram Kharawalla v. Commissioner, Tejaji Farasram Kharawalla Ltd., Mankad v., N.L.C., Carry v. Robinson, Act.40

DATE: 9th May, 1957, 10th May, 1957, 3 years, 6 months, later than three months, 10th May, 1957, quarterly, 30 per day, 45 per day, 17th June, 1957, monthly, the last day, the working month, 30 per day, 15 per day, 1922, 36 months, 23rd June, 1960, year 1961-62, the preceding financial year, November, 1960, previous year, 1922, '1, 1922, 1922, 1922, 1922, '4, '13, about 18 months, years 1952-53 and, 1953-54, '16, '17, 1958, 1956]30ITR701(Cal, 1919, '22, 1969, '25, '26, '29, '30, 1955, 1930, 1922, '39, 30 per day

GPE: Messrs, U. K., P.D.T.S., P.D.T.S., N.L.C., P.D.T.S., N.L.C., U.K., India, P.D.T.S., N.L.C., London, India, Clause, India, India, Explanations, J.C., U.K., N.L.C., Scotland, Singapore, U.K., Britain, Nolder v. Walters, J.G., Ahmedabad, Bhavnagar, Ahmedabad, Bhavnagar, P.D.T.S., N.L.C. Rs, P.D.T.S., India, Singapore, India

ORDINAL: 9th, first, first, fourth, second, first, second

PRODUCT: Explanation 2, Act.21, Section 4(3)(vi

QUANTITY: 15 miles, 10 miles

PERCENT: 12 1/2%, 7 1/2%, 5%, 5%