Commissioner of Income-tax, W.B. I Vs. National and Grindlays Bank Ltd., Calcutta

Decided On : Feb-28-1968

Court : Kolkata

LAW: Section 66, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 4, the Explanation to Section 45 of the Act, the Amendment Act, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 66

ORG: P.B. Mukharji, Tribunal, the Indian Income-Tax Act, the Calcutta Electric Supply Corporation, Appellate, Tribunal, Corporation, Bishops Gate, Corporation, Corporation, Corporation, Corporation, Corporation, Corporation, Corporation, Appellate, Income-Tax Officer's, Corporation, the Revenue Authorities, Tribunal, Appellate, Corporation, Interest, Tea Companies, Appellate, Appellate, Department, Tribunal, Tribunal, Tribunal, the Income-Tax Act, Corporation, Tribunal, Tribunal, Tribunal, the Income-Tax Act, Tribunal, Tribunal, Federal Court, Tribunal, Corporation, Tribunal, Corporation, Corporation, Tribunal, Corporation, Tribunal, the Revenue Department, Department, the Income-Tax Act, the Revenue Authorities, Corporation, Corporation, Calcutta, Corporation, Corporation, the Income-Tax Act, the Income-Tax Act, the Income-Tax Act, The Revenue Authorities, the Income-Tax Act, Bank, Corporation, the National and Grindlays Bank Ltd., Calcutta, Bank, the Income-Tax Act, Judicial, Judges and Courts, Meredith, Morgan, AC 399, House, the Privy Council, the Government of India, the Privy Council, the Bombay High Court, the Privy Council, Gresham Life Assurance Society, Ltd., Bishop, Lordships, British Government Stock, British India, Federal Court of India, Sri Meenakshi Mills Ltd., the Supreme Court, the Federal Court, The Supreme Court, the House of Lords, the House of Lords, the Bank at New York, the Bank of New York, the Bank of England, the Bank of New York, the Bank of England, the Federal Reserve Bank, The House of Lords, the House of Lords, the House of Lords, AC 287, AC 287, Society, Crown, Society, House, The Supreme Court, the Reserve Bank, the Supreme Court, Tribunal, Court, Corporation, Company, The Head Office, the Registered Office, Tribunal, the Calcutta Electric Supply Corporation, the Tea Co., the Revenue Authorities, Bank, the Revenue Authority, the Darjeeling Tea Co. Ltd., Appellate, Appellate, the Head Office, the Head Office, Appellate, Tribunal, Appellate, the Tea Company, Appellate, Murray, Oxford Dictionary, the Oxford Dictionary, the Federal Court, AIR 1949 FC, Corporation, Corporation, Corporation, Corporation, Corporation, Appellate, Corporation, Corporation, kind.34, Corporation, Corporation, Corporation, Corporation, Appellate, Tribunal, the Head Office, Department, Corporation, Inadvertence the Tribunal, the Tea Companies,36, Court

PERSON: J.1, Calcutta Electric Supply Corporation, Generating Station, A. H. Wadia v., indirectly--, or(4, territories--, J., Jennings, Coldbeck v. Stafford, Viscount Simonds, Romer, Lindley, Lindley, Romer, J., Madras, Sri Meenakshi Mills, Tomson v. Moyse, Viscount Simonds, Gresham, Tata Locomotive, Madras, I. O. Us, Pal, Pal, K.L. Roy, Pal, Pal, Mukherji, J., Pal, Pal

CARDINAL: 1, 1, 35,576.94, 42,638.23, 26, 1 million, 2.4 millions, 1 million, 1, two, 1, 1, one, 16,297, 6,225, 2,612, four, two, two, two, four, 1, two, 1, 1, 1, 1, 1, 1, five, 1, 1, 1, 1, 1, five, 1, 1, 1, 196, only about 13, 414:'The, 1, 1, 2, more ways than one, 98, 99, 500, 500, 500, 500, 1, Three, 1, three, 71, 1, 1, 73, one, 1, 614, 1, one, one, 987, 1966]60ITR405(SC, 410, 1964]53ITR780(Mad, 1, 1, 1, 1, 1, 1, 1, 1, 3000, two, 600, 252, 852, 400, 400, 450, 3000, 388.28, two, 1, 699, 15, 123, 49, 1

NORP: Indian, British, Indian, Indian, British, British, British, British, English, English, American, American, British, Indian, Indian

DATE: 1922, years, 1953-54, 1954-55, the previous years, years 1952, 1953, the years, the relevant years, the 24th May 1950, the 31st December 1949, the next eighteen months, the 31st May 1950, years 1952, 1953, years, daily, these two years, the assessment year 1953-54.7, years, 1930, 14 years, 1943, '16, 1902, the end of two years, two years, 1961, 1961, 1902, 1902, 2162, 2162, 2612, 1901, '32, 1949-17, May 24, 1950, the end of 1949, December 31, 1949, the next 18 months, May, 1950, June 1950, 63-65, the accounting years 1952, 1953, the ordinary day

GPE: the United Kingdom, England, London, India, London, London, India, India, India, England, India, India, India, India, Incurred, India, India, the United Kingdom, London, India, India, India, India, India, India, India, Judges, Perrin, Bombay, England, England, England, India, India, England, India, India, India, India, India, England, India, India, Mukherjea, India, India, India, India, India, Ramaswami, Wadia, the United States of America, the United Kingdom, the United States, the United Kingdom, England, the United States, the United Kingdom, the United Kingdom, the United Kingdom, the United Kingdom', the United Kingdom, India, India, Bombay, the United States, the United States, Lakshmanan, England, India, England, London, London, London, India, India, India, Wadia, India, the United Kingdom, England, the United Kingdom, India, the U. K.

PRODUCT: Calcutta, Calcutta

ORDINAL: first, Secondly, fourth, first, second, third, fourth, fifth, first, First, Secondly, first, first, first, second, second, first

EVENT: AC 287, AC 967

QUANTITY: 40,000 miles

MONEY: 1967]63ITR609(SC

LOC: British India

LANGUAGE: English

FAC: AC 967