Kooka Sidhwa and Co., Calcutta Vs. the Commissioner of Income-tax, W.B.

Decided On : Feb-27-1963

Court : Kolkata

LAW: Section 30, Section 10(2, Section 23, Section 23, Section 30, Section 31, Section 23, Section 31(3, Section 33, Section 30, Section 31, Section 33, Section 31.8, Section 23 of the Act, Section 30, Section 68, Section 33, Section 66, Section 33, Section 33, Section 33, Section 66, Section 30, Section 23 of the Act, Section 23, Section 23 of the Act, Section 23, Section 30, Section 23, Section 27, Section 30, Section 30, Section 31, Section 31, Section 30, Section 31, Section 33, Section 33, Section 33, Section 33, Section 33, Section 33, Section 33, Section 33, Section 23, Section 23, Section 22, Section 23 of the Act, Section 23, Section 22, Section 23 of the Act, Section 23 of the Act, Section 23 of the Act, Section 33, Section 23 of the Act, Section 23 of the Act, Section 23, Section 23, Section 23, Section 23, Section 31(3, Section 33, Section 27, Section 31, Section 33, Section 33-A, Section 33-B, Section 66 or, Section 66, Section 23, Section 30(2, Section 30, Section 22, Section 30, Section 22, Section 22, Section 30, Section 29, Section 23 of the Act, Section 23, Section 30, Section 30, Section 30(2, Section 22, Section 29, Section 30, Section 23, Section 30, Section 30, Section 33 i.e., Section 33, Section 23, Section 30, Section 33, Section 33, Section 33(4, Section 66(1, Section 66(1, Section 30 of the Act, Section 66, Section 33

NORP: J.1, Punjab, Arunachalam, Indian, Punjab

WORK_OF_ART: Reference under Section 66(1, this Reference

DATE: three assessment years 1944-45, 1945-46, 1946-47, the assessment year 1944-45, 1945-46, 1946-47', 1,000/- per month, August 17, 1942, 2,000/- per month, years, years, March 21, 1922, August 31, 1950, July 26, 1957, August 31, 1950, 1953]23ITR180(SC, 1922, the day, 30 days, 1953]23ITR180(SC, 1953]23ITR180(SC, 20th February, 1946, 1953, 1945, 1953]23ITR180(SC, 1953, 1953, 1934, 1938, 1961]41ITR425(SC, 1962]44ITR809(SC, 1962]46ITR104(Cal, 1962, 1235, 1963, 1922, years 1944-45, 194546 and, 1946-47, years 1944-45, 1945-46, 1946, the 26th September, 1945, 1953]23ITR180(SC, 31, 1953]23ITR180(SC, 1953]23ITR180(SC, the 31st August, 1950, the 31st August, 1950, some years, the fiscal year, '25, 1953]23ITR180(SC, 1961]41ITR425(SC, 1953, 1953]23ITR180(SC, 1962]46ITR104(Cal, Section 30(2, thirty days, the thirty days, Section 30(2, thirty days, -assessee, 1953]23ITR180(SC

ORG: Tribunal, the Appellate Tribunal, the Globe Theatres Ltd., Calcutta, the Managing Agency, Kooks Company, the Globe Theatres Ltd., the Managing Agents to Rs, the Globe Theatres, Managing Agency Commission, the Appellate Tribunal, the Central Government, Finance Department, Sec, Appellate, Tribunal, Appellate, Appellate, the Appellate Tribunal, the Appellate Tribunal, The Appellate Tribunal, the Supreme Court, Commr, Tribunal, Section 30(1, Appellate, the Appellate Tribunal, the Appellate Tribunal, the Supreme Court, the Supreme Court, Melaram, the Supreme Court, the Appellate Tribunal, the Supreme Court, the Supreme Court, the Supreme Court, the High Court, the Supreme Court, the Supreme Court, Court, the High Court, the High Court, the Supreme Court, the Supreme Court, the Supreme Court, the High Court, the Supreme Court, the Supreme Court, Appellate, Appellate, the Appellate Tribunal, Tribunal, Tribunal, Bench, High Court, Tribunal, the Supreme Court, the High Court, the Supreme Court, AIR 1953 SCJ, Appellate, the Appellate Tribunal, Appellate Tribunal, the Appellate Court, Lordships of the Supreme Court, High Courts, AIR, AIR, Mefa Ram, AIR, SCR, AIR, Lordships, SCR, AIR, Melaram, Privy Council, Commr, the Supreme Court, Metropolitan Structural Works Ltd., Union of India, Union of India, Allahabad, Santosh, Weaving Mills Co. Ltd., ITR, Allahabad, the Supreme Court, the I. T. Act, the Appellate Tribunal, Appellate, Tribunal, P.B. Mukharji, Court, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Appellate, Appellate, Tribunal, the Appellate Tribunal under Section 33, the Appellate Tribunal, Tribunal, the Supreme Court, Tribunal, the Supreme Court, the Appellate Tribunal under Section 30, Tribunal, Appellate, Tribunal, Tribunal, Tribunal, Tribunal, Appellate, Appellate, Appellate, Appellate, Appellate, Tribunal, Tribunal, the Supreme Court, Tribunal, Tribunal said:'We, Tribunal, Tribunal, Appellate Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, the Tribunal under Section 33, Appellate, Tribunal, Appellate, Tribunal, The Privy Council, the Privy Council, AIR, AIR, Sections 23 and 29, the Privy Council, Appellate, the Appellate Tribunal, Lordships, Sections 34, the Tribunal under Section 33, the Privy Council, the Supreme Court, the Supreme Court', the Supreme Court, Privy Council, the Allatiabad High Court, Appellate, Appellate, Appellate, Appellate, Appellate, Appellate, Tribunal, Tribunal, Appellate, Tribunal, Tribunal, Division Bench, Court, Court, Court, Tribunal, Appellate, Appellate, Appellate, Court, the Tribunal under Section 33, Appellate, Tribunal, Appellate, Reference, Tribunal, Appellate, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, ITR, AIR, AIR, ITR, AIR, the Supreme Court, Appellate, Court, the Appellate Tribunal under Section 33(4, Tribunal, the Tribunal under Section 33, Tribunal, Court, Tribunal

PERSON: Kooka Sidhwa, Madras, Arunachalam Chettiar, follows:'23........, Debi Pal, Arunachallam Chettiar, Arunachallam Chettiar, Pal, Meyer, Meyar, Aruna-chalam, Mela Ram's, Arunachalam ChSttiar, Arunachalam Chettiar, Meyer, Meyeir, Mela Ram, Badridas Daga v. Commr, Rajendra Nath v. Commr, Khemchand Ramdas, C. A. Abraham v. Income-tax Officer, Kottayam, Madras, S. K. Habibullah, Labhuram Taparia v. D. K. Ghosh, Kumar Ganguli v., I. T., J. P., Ramaswami Chettiar, Madras, Mal Kuthiala v. Commr, I. T. Punjab, S. C. decision, A. Chettiar, A. Chettiar, Melaram, J.18, Section,21, Reference, Reference, Meyer, Meyer, Romer, Ind App, Ind App, Romer, Romer, Lord Romer, Khemchand Ramdas's, Romer, thei assessee, M. C. Desai, C. J. at, Meyer, Meyer, Meyer, Meyer, Meyer, inter alia, Reference, Meyer, Meyer, Meyer, Reference, Meyer, Meyer, Meyer, Reference, Meyer, Meyer, Rajagopaia Ayyan-gar, Madras, Ramaswami Chettiar, Madras, Meyer.33

PRODUCT: Calcutta, Chettiar, SCRJ, Ind App 236, Calcutta, Kumar, Reference, Reference

PERCENT: 10%, 25%, 25%, 25%

CARDINAL: 2,000/-, 60, three, 3, 3, 2, 3, 1, 3, one, 1, 1956]29ITR607(SC, more than one, 1, 1, 1, 472, 121, 1, one, 4, 4, 1, 2, 1h, 1956]29ITR607(SC, 474, 475, 122, 2).'14, 474, 475, 122, 474, 122, 474, 122, 474, 475, 122, 1, 3, 61, 30, 65, 175, 3, 1955]28ITR432(Cal, 2, 46, 47, 905, 1956]30ITR281(Mad, 1956]30ITR281(Mad, 1963]47ITR906(All, two, 3, 3, 1, 1, 1, 3, 3, 1, 4, 1, 1, 1, 1956]29ITR607(SC, 4, 4, 4, 4).23, 4, 4, 239, 175, 34, 35, 248, 179, 4, one, 1962]44ITR809(SC, 47, 906, 910-11, 1962]46ITR1236(All, 4, 2, 1955]28ITR432(Cal, 121, 1955]28ITR432(Cal, 2, 2, 3, 2, 1955]28ITR432(Cal, two, 1, 2, 1, 4, two, 1956]30ITR281(Mad, 2, 4, 4, two, 1956]30ITR281(Mad, 285, 32, 284, 32, 285, 33, 4, 4

LOC: Managing

ORDINAL: first, second, firstly, first, second, Secondly, Thirdly, first, second, second, second, thefirst, Secondly, Thirdly, first, secondly, first, thirdly, first, Secondly, Thirdly, first, Secondly, first, secondly

QUANTITY: 878-F

GPE: consequence, Bombay, Aden, Arunachalam, Arunachalam, Counsel, Taparia, Taparia

EVENT: Sections 28

TIME: 35 of the Act