T.V. Sundaram Iyengar and Sons (P.) Ltd. Vs. Commissioner of Wealth-tax

Decided On : Aug-09-1967

Court : Chennai

LAW: Section 2(m, Section 2, the Estate Duty Act, the Expenditure-tax Act, Section 35, Section 35, Section 32 of the Act 46 of 1964, Section 2, Section 2(m)(iii)(a, Section 35, Section 2(m, the Finance Act, the Finance Act, Section 3, the Finance Act, Section 67B of the Income-tax Act, Section 18A, Section 2(m, Section 18A, Section 18A, Section 2(m, Section 18A(2, Section 18A(1, Section 23A, Section 23A, Section 23, Section 23A, Section 23A, Section 23A, Section 23A, Section 23A, Section 23A, Section 23A, Section 23A, Section 23A, Section 23A, Section 34(3, Section 23A, Section 23, Section 23A. Tax, Section 23, Section 23A, Section 23A, Section 23A, Section 23A

PERSON: Veeraswami, Gift, Bill, Shah J. dissented, Balasubrahmanyan, M. M. Parikh, M. M. Parikk, M. M. Parikh

ORG: Madurai, Tribunal, Tribunal, Appellate, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Kesoram Industries & Cotton Mills Ltd., the High Courts, The Supreme Court, Parliament, Kesoram Industries, Cotton Mills Ltd., the Tribunal on the ground, Tribunal, Standard Vacuum Oil Company Ltd., the Supreme Court, the Tribunal on the view, Officer, Navanagar Transport and Industries Ltd., Officer, Navanagar Transport and Industries Limited, Sections 3 and 4, the Supreme Court, Sections 3 and 4 of the Act, Sections 3 and 4 of the Act, the Supreme Court, Sections 3 and 4 of the Income-tax Act, Officer, Navanagar Transport and Industries Limited

DATE: the assessment year 1959-60, December 31, 1958, the year ended, the year ending December 31, 1954, the year ending December 31, 1957, the assessment year, 1957, 1953, 1957, 1958, more than twelve months, February 14, 1959, March 5, 1959, April 1, 1965, six months of the date, the year ended December 31, 1954, six months of the date, 1964, August 26, 1963, the particular year, the last day, the accounting year, the preceding year, 1922, later than the year, the first day of April, 1922, 1958-59, January 31, 1959, April 29, 1958, 1922, 1967]63ITR663(SC, 1955, 1957, 1955, a later date, the last day of the year, twelve months, the previous year, the earlier years, the previous year

CARDINAL: 47,76,173, 30,00,000, 2., three, 3,18,129, two, three, three, 1, 2, 8), 2, 4, 2, 2, 2, 5, 8), 1, 5., 784, 6, 7, 1966]59ITR767(SC, 3,18,129, 8, 1966]59ITR569(SC, 2, 3, 10, 11, 12, 13

ORDINAL: first, third, first, first, first, first, first, first, first, second, first, second, first, third, third, second, first, second

GPE: States