Commissioner of Income-tax Vs. Indian Molasses Co. Pr. Ltd.

Decided On : Mar-16-1966

Court : Kolkata

LAW: Section 66(1, Section 10(2)(xv, Section 10(2)(xv, Section 10, Section 10, the Income Tax Act, Section 10, Section 10, Section 4, the Income Tax Act 1922, Section 4, Section 10, Section 10, Section 10, Section 10, Section 66 of the Act, Section 10, the Income Tax Act, Section 10, Section 10, the Finance Act, Section 10, Section 10, Section 66, Section 10, Section 66, Section 66, Section 66, Section 10(2)(xv, Section 10(2)(xv, Section 10(2)(xv, Section 10(2)(xv

NORP: J.1, Harveys, Motilal, Indian

ORG: the Indian Income Tax Act, the Indian Income Tax, Tribunal, the Indian Molasses Co. Pr. Ltd., Calcutta, the Norwich Union Life Insurance Society, the Supreme Court, the Supreme Court, Indian Molasses Co., Private) Ltd., Income Tax, Joint, Annexnres A, Appellate, Tribunal, Tribunal, the Supreme Court, Tribunal, the Supreme Court, Tribunal, the Supreme Court, the Supreme Court, Tribunal, Sections 10, the Supreme Court, Lordships, Court, follows:'It, Court, Appellate, Company, Tribunal, Tribunal, the Tribunal the Departmental, Supreme Court, Court, Tribunal, Tribunal, the Supreme Court, ITR, the assessee Co., Court, Lordships, TTR, Income Tax, the Insurance Co., the Supreme Court, Tribunal, Company, Departmental, the Supreme Court, the Supreme Court, the Supreme Court, the Supreme Court, Lordships, the Supreme Court, the Supreme Court, Income Tax, the Supreme Court, the Indian Income Tax Act 1922, Income Tax, inter alia, the Supreme Court, question.16, the Supreme Court, Tribunal, Tribunal, Tribunal, the Appellate Tribunal, Tribunal, Tribunal, Court, the Tribunal under Section 66, Court, Tribunal, Tribunal, Bombay v. Scindia Steam Navigation Co. Ltd., the High Court, The High Court, the Supreme Court, the High Court, the Appellate Tribunal, the Supreme Court, Lordships, the Bombay High Court, the High Court, the Bombay High Court, the Indian Income Tax Act, the Supreme Court, ITR, AIR, Tribunal, Tribunal, Lordships, Tribunal, Tribunal, Lordships, ITR, AIR, Tribunal, Tribunal, Tribunal, Tribunal, the Supreme Court, Tribunal, the Supreme Court, ITR, AIR 1981 SC, the Supreme Court, the High Court, the Tribunal Such, Tribunal, the Supreme Court, Court, ITR, AIR, Supreme Court, Tribunal, Tribunal, Tribunal, the High Court, Tribunal, Co. Ltd., Bentley, Income Tax under Case 1, Income Tax, the High Court, Howard's, the Appellant Company, the Appellant Company, follows:'In, the Appellant Company, the High Court, follows:'In, Commissioners, J., J., the Supreme Court, TTR, AIR, Lordships, Supreme Court, Tribunal, Lordships, Lordships, Income Tax, Calcutta, the Supreme Court, Court, Lordships, follows:'In, Tribunal, Court, Court, Co., Income Tax, Lordships, Lordships, P. 70):'Mr, Company, Company, Co., Lordships, Lordships, the assessee Co., Lordship, Tribunal, Tribunal, Income Tax, Calcutta

DATE: 1922, the accounting year 1955, 1935, September 20, 1955, the age of 55, September 16, 1948, 1948, annually, the six consecutive years, 1954, the age of 55 years, the age of 55 years, annual, annual, each of the years, the assessment year 1949-50, 1954, October 29, 1954, 55th birth day, 55th birth day, the age of 55, May 1955, the accounting year ending December 31, 1955, the accounting year, the accounting year 1955, year 1955-56, the accounting year 1955, the earlier years, those years, 1953, that year, the year, March 1955, the accounting year ending, December 31, 1955, the accounting year, 1,83,434, the accounting year 1955, the accounting year 1955.8, the accounting year, the accounting year, 1,83,434, the accounting year, the accounting year, the year 1948, 1949, all these years, the accounting year, that year, the accounting year, the accounting year, the accounting year 1955, '10, the previous accounting years, 1060, the accounting years, '11, 1955, the previous accounting years, the accounting year, the previous year, the accounting year, years, the accounting year ending, a particular accounting year, a subsequent year, another earlier year, a later year, the earlier year, the year, '14, a previous year, the year, year, the earlier year, a later accounting year, the earlier years, the earlier years, a subsequent year, previous years, the accounting year, the previous accounting years, the accounting year, the previous accounting years, the previous years, the accounting year, previous years, the Accounting year, the accounting year, the accounting year, April 1, 1948, April 1, 1946, the assessment year 1945-46, the previous year, year 1946-47, 1645-1646, 1845, 1981, 1645, 1962]45ITR266(SC, the accounting year, 1948, 1933, 2000, 1943, the year 1944-45, 4500, June, 1943, 4500, 4500, '24, 78, 1058, 1948, '25, 1948, '27, 1948, 1963]49ITR57(Cal, 1948, many years, 1948, 1948, 1948

CARDINAL: 1, 1,83.434/-, three, 720, 611-12s, 1959]37ITR66(SC, 47,607, 186.14s 4d, two, 238.13s 4d, 213.13s 4d, 2, 2, 1959]37ITR66(SC, three, 9, three, 2, 1, 2, 3, 79, 37, 1059, 80, 31-12-55, 2, 2, 1964]53ITR114(SC, two, 1, 1959]37ITR66(SC, 2, 1, 2, 2, three, 2, 1, 2, 2, 1, 2, 2, 2, 1961]42ITR589(SC, 2, 2, 2, 2, 9,26,532, 812, 1, 611, four, 4, 2, 42, 589, 1, 611, 270, 4, 2, 2, 2, 2, 30, 334, 3000, 1000, at least 10,000, 4500.On, two, 3, two, 341, 342, one, 1959]37ITR66(SC, 30, 334, 30, 334, 1962]46ITR715(Cal, 1959]37ITR66(SC, 30, 334, 30, 334, 30, 334, 30, 334, 30, 334, 2, 1, 2

PERSON: J. B. R. Harvey, Harvey, Harvey, Harvey, Harvey, Harvey, Harvey, Harvey, Harvey, Harvey, Harvey, Harvey, Harvey, Harvey, Harvey, Harvey, J. B. R. Harvey, Harvey, Harvey, Harvey, Harvey, Harvey, Harvey, Lordships, Pal, Pal, Pal, Pal, J. B. R. Harvey, Pal, Harvey, Pal, e. g., Harvey, Harvey, Pal, Pal, Madras, Gajapathy Naidu, Pal, Pal, Pal, Pal, Harvey, xv, xv, Pal, Harvey, Harvey, Pal, Harvey, Pal, Harvey, xv, Pal, Pal, Harvey, Harvey, Pal, Pal, Harvey, xv, Pal, Navigation, Pal, Pal, V. P., Pal, Facie, Alexander Howard, H., Mm, A.C., A.C. Howard, A.C. Howard, Howard, Howard, J., Pal, Howard, J., Howard, Pal, Alexander Charles Howard, Alexander Charles Howard, Alexander Charles Howard, Pal, Singleton J., Singleton J., Pal, Harvey, Howard, Harvey, Harvey, Harvey, Harvey, Alexander Howard's, Pal, Anderson Wright, G.K. Mitter, Ray JJ, Hook, Ray J., Hook, Howard, Lordships, Howard, Andrew Yule, G.K. Mitter J., Howard, Cameron, Cameron, Cameron, Cameron, Cameron, Howard, Howard, Ray J., Howard, Pal, Pal, Gupta

WORK_OF_ART: the Paper Book

GPE: assessee, assessee, pp, Kamlapat, Singleton, Singleton, Singleton, Singleton, Harvey, Singleton J., West Bengal, J.34

ORDINAL: first, first, secondly, Secondly, thirdly, second, third, first, first, first, first, second, second, First, first, fourth, first, fourth, first, fourth, first, thefirst, first, secondly

PRODUCT: Rupees 1,83,434, Calcutta, Tribunal.33

LANGUAGE: English, English