East India Prospecting Syndicate Vs. Commissioner of Excess Profits Tax

Decided On : Apr-08-1949

Court : Kolkata

LAW: Section 2(5, Section 2, Section 4, Section 2, Section 2, Section 2, Section 4, Section 2, Rule 4 of Sch, Section 9, Section 2, Section 2, Section 4 of the Act, Section 39, the Indian Act, Section 39, The Indian Act, Section 2, the Indian Act, the Indian Act, Section 6 of the Act, Section 6, Section 2, Section 6, Section 2, Section 2, Section 2, Indian Act, Section 2, Section 2, Section 10, Section 9, Section 9, Section 9, Section 10, Section 10, Section 9, Section 10, Section 6 and Section 9 and Section 10, Section 6, the Indian Act, Section 9, Section 6, Section 6, the Indian Companies Act, Section 2, Section 2, the Finance Act, Section 2

ORG: Appellate Tribunal, the East India Prospecting Syndicate, Calcutta, Syndicate, the Excess Profits Tax Act, Tribunal, Court, Tribunal, Court, the Excess Profits Tax Act, the Villiers Colliery Company Limited, the Raja of Talchar, the East India Prospecting Syndicate, the Villiers Colliery Company Limited, the Villiers Colliery Company Limited, the Villiers Colliery Company Limited, the Raja of Talchar, the Talchar Coalfield Limited, the Talchar Coalfields Limited, the Raja of Talchar, the Talchar Coalfield Limited, the Talchar Coalfield Limited, The Excess Profits Tax Officer, Appellate, Tribunal, Appellate, the Excess Profits Tax, the Appellate Tribunal, the Excess Profits Tax Act, the Excess Profits Tax Act, Act, the Excess Profits Tax Act, Excess Profits Tax Act, the Excess Profits Tax, the Excess Profits Tax Act, the Excess Profits Tax Act, the Excess Profits Tax Act, Tribunal, the Indian Excess Profits Tax Act.25, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Korean Syndicate Ltd.', the Court of Appeal, Act.27, the Indian Excess Profits Tax Act, the Korean Syndicate Ltd., Syndicate, Syndicate, Syndicate, Syndicate, the Court of Appeal, Tribunal, Shaw, Wallace & Co.', Board, Lordships, the High Court, Lordships, Appellate, the English Courts, the Excess Profits Tax Act, the Excess Profits Tax Act, the Excess Profits Tax Act, Korean Syndicate, Tribunal, Co. Ltd., Budderpore Oil Co., Ltd.', Co., Ltd. v. Commissioners of Inland Revenue', the Indian Excess Profits Tax Act, The South Bihar Railway Company, Budderpore Oil Co. Ltd.', the Indian Excess Profits Tax Act, the Indian Excess Profits Tax Act, Tribunal, Sri Umamaheswara Gin & Rice Factory, Bosetto Brothers, Limited, Court, Court, Commercial Properties Ltd.', Bench, Korean Syndicate Ltd., this High Court, the Privy Council, Board, the Talchar Coalfield Company Ltd., the Chief Court, Kaladan Suratee Bazar Co. Ltd.', Court, the Excess Profits Tax Act 1940, the Excess Profits Tax Act.50

PERSON: Calcutta Bench, Atul Gupta, Atul Gupta, Gupta, business1, Gupta, Gupta, Rowlatt J., Sterndale M. R. &, Younger L. J., Sterndale M. R., Younger L. J. observed:'I, Atkin L. J., George Lowndes, George Lowndes, Madras, Gunter, Madras, Ootacamund, George Rankin, Kamakshya Narain Singh v. Income-tax Commissioner, Wright, Gupta, Gupta, Ramgarh, Wright, 1 I. T. C. 50, Jet, Rowlatt J., y. Sangster', Rowlatt J., Chatterjee

DATE: 1940, the year 1919, August 5, 1920, April 22, 1921, thirty years, September 26, 1924, December 1, 1921, April 22, 1921, the financial year ending March 31, 1942, the period ending March 31, 1942, March 31, 1943, 1940, the 31st day of March, 1941, '17, the years 1941, 1942 and, 1943, 1940, 1922, '22, 1940, 1921, 1908, 1908, 1915, 1915, February 7, 1905, '30, March 25, 1908, '31, '33, 1940, 1925, 1925, 467, 1940, 1940, 1940, 1940, annual, 1922, the year, '43, 1921-3K.B., '45, 1920, 1920, 1915

CARDINAL: 5, about 8, 1000, two, three, one, two, two, 1, 2, 3, 10,00,000, two, 20,00,000/-, 15,00,000/-, 1,50,000, 10/-, 5,00,000/-, half, half, half, 16,021/-, 5152/-, 10,869/-, 15, 15, 5, 5, 5, 5, 5, 5, 4, 5, one, 3, 258, two, 1940.29, 271, 1, 3, 277, 59, 212, 5, 5, 5, 5, 1921-3, 12, 657, 12, 5, 5, 5, two, 50, 2, 9, 55, three, 1061, three, one, 189, 192.1-3, 70, 55, 70, one, 5, five

PRODUCT: Calcutta, Ootacamund, Calcutta, Calcutta

ORDINAL: first, secondly, thirdly

QUANTITY: about 5000 acres

LOC: renew.9, Madras, lease.39, Madras, Madras

MONEY: fifty per cent

GPE: lease.19, Korea, the United Kingdom, the United Kingdom, the United Kingdom, Korea, India, Assam, India, India, India, India, J.51

LANGUAGE: English, English, English, English, English, English, English, English, English

NORP: Indian, English, Commissioners, Korean, Indian, Indian, Indian, Indian, English, English, Indian, D., Korean, Indian, English

TIME: 2) Act, the English Act

FAC: Madras

WORK_OF_ART: Commissioners of Inland