M. Ct. Muthiah Vs. Commissioner of Income-tax

Decided On : Feb-28-1973

Court : Chennai

LAW: Section 67(2, Section 67(2, Section 9, Section 6, Section 67(2, Section 67(2, Section 9, Section 9, the Partnership Act, Section 9, Section 9(1, Section 9, Section 23(5)(a)(i, Section 67(2, Section 9, Section 10, Section 6, Section 4, Section 23(5, Section 23(5, Section 23, Section 23(5)(a)(ii, Section 6, Section 10, Section 10, Section 10, Section 23(5)(a)(ii, Section 23(5)(a)(ii, Section 6, Section 6, Section 12, Section 10, Section 10, Section 12, Section 10, Section 10, Section 10has, Section 10, Section 10, Section 23(5, Section 24, Section 24, the Partnership Act

PERSON: Ramanujam, M.Ct, Act.10, Bhaskara Krishnappa, Ramniklal Kothari, Shah J., Chagla C. J., Narottam Morarji v. Commissioner, Ramniklal Kothari, Balasubrahmanyan, Chettiar v. Commissioner, Muthuraman Chettiar, Narottam Morarji v. Commissioner, Joshi, Joshi, Joshi

NORP: J.1, P.M., Indian

CARDINAL: one, two, 29,736Rs, 31,308Rs, 5,455, 53,163, 18,507Rs, two, 14,868Rs, 15,519Rs, 2,723, 26,581Foreign, 350Rs, 10,662Dividend, 2,3203, 14,868, 15,519, 15,853, 5., 9, 1966]3SCR400, 9(1, 1969]73ITR423(All, 1972]85ITR28(Delhi, 9(3, 12, 5)(a, 12.17, only one, 12, 1969]74ITR57(SC, 1957]31ITR61(Mad, 2, 250

DATE: the years ending on, April 12, 1958, April 12, 1960, April 12, 1961, years 1958-59, 1960-61, 1961-62, 1958-591960-611961-62Income, loss)Rs. 42,315, follows:1958-591960-611961-62Income, loss)Rs. 21,407Rs, 9,254Rs., the respective years, the earlier years, 1961, 1922, the assessment year, 1961, 1961, 1932, '13, 9(3, 1961, 1922, '18, 1955]27ITR69(Bom, '19, 1962]44ITR710(SC, '22

ORG: Appellate, Appellate, Appellate, Tribunal, carryingon, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, S.Rm, Tribunal, the Tribunal that Section 67(2, Tribunal, Tribunal, the Supreme Court, the Supreme Court, New Cotton & Wool Pressing Factory, Ram Narain & Brothers, Bhai Sunder Dass & Sons, Bhai Sunder Dass & Sons, Tribunal, The Supreme Court, the Supreme Court, Chagla C.J.

EVENT: the 1961 Act

GPE: Narayanappa, Shantikumar, Shantikumar

ORDINAL: first, first