Commissioner of Income-tax Vs. Wilh. Wilhelmsen

Decided On : Nov-17-1976

Court : Kolkata

LAW: Section 66(2, Rule 8, Section 10(2)(vi, Section 10(2)(vi, Section 10(2)(vi, Section 10(2)(vi, Rule 8, Section 24(2, the Finance Act, Section 10(2)(vi, Section 5(8, Section 10(2)(vi, Section 4 and Section 10(2, Section 5(8, Section 10(2)(vib, the Indian Act, Rule 33', Section 10(2)(vi, Section 10(2)(vi, Section 10(2)(vi, Section 24(2, Rule 33, the Commissioners of Income-tax, Section 10(2)(vi, Section 10(2, Rule 33.23, Section 10(2, Section 10(2, Section 10(2, Section 10(2)(vi

NORP: Indian, Norwegian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, British, British, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, British, Indian, Indian, British, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, X Total Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian

DATE: 1922, '1, more than twenty years, 1958-59, The previous year ended on December 31, 1957, annual, the assessment year 1958-59, annual, 1922, the accounting year 1957.(ii, 128 days, 473 days, the assessment year 1953-54, the assessment year 195-7-58, the assessment year 1953-54, year 1958-59, 1957-58, the earlier years, the assessment year 1958-59.(v, 473 days, 365 days, 108 days, 108 days, 1922, the 20th assessment year.(viii, year, 8, some 25 years, the 26th year, the 26th year, the intervening 25 years, the first year, more than 20 years, more than 20 years, 473 days, 473 days, the previous year, 1957, more than 365 days, 1955, earlier years in the year, year, earlier years', the assessment year 1958-59, August 8, 1925, 36, 1973]91ITR544(SC, '12, annual, annual, more than 20 years, the year 1939-40, earlier years, annual, the first year, the first year, any year, the following year, years, 1938-39, earlier years, 1939-40, annual, annual, annual, a given year, annual, days, any year, that year, any subsequent year, the first year, that year, the twentieth year, that year, 20 years, 1940-41, 1940-41, annual, the first year, 20 years, first year, the 20th year, 20 years, 20 years', 20 years, a particular year, a given year', 1940, 1961, that second year, between these two years.(vi, the year, 20 years, first year, these 20 years, the first year, a particular year, the first year, 20 years, that year, the first year, the expiry of, 20 years, 20 years', annual, 20 consecutive years, 20 years, a given year, the year, the 20th year, first year, this span of, 20 years.38, 20 years, 20 years, the previous year, to 365 days, the accounting year 1957, 365 days, 365 days, the previous year, 365 days, less than 365 days, more than 365 days, the previous year, a given year, annual, days, annual, annual, less than 365 days, annual, days, 365 days, 473 days, 365 days, 473 days, 473 days, the past years, the current year, year, the assessment year 1958-59, the assessment year 1953-54, the year, 1957-58, year 1958, the assessment year 1953-54, the assessment year 1953-54, the assessment year 1957-58, which year, the accounting year 1957, year 1958-59, the subsequent years, the assessment year 1953-54, the assessment year 1958-59

ORG: Tribunal, Tribunal, Appellate, Tribunal, Appellate, Tribunal, Appellate, Appellate, the 'Tortugus', Tribunal, Appellate, Tribunal, Appellate, Tribunal, Tribunal, Tribunal, Reliance, Tribunal, Tribunal, the Central Board of Revenue, Tribunal, Appellate, Tribunal, Board, Sirpur Paper Mills Ltd., J. K. Synthetics Ltd., Central Board of Direct Taxes, Tribunal, Ellerman Lines Ltd, Board, Appellate, The Supreme Court, Act, Board, Board, Tribunal, Tribunal, the United Kingdom Act, British Shipping Companies, Taxes, inter alia, Appellate, the Appellate Tribunal, Clauses, Clauses, Clauses, Appellate, Tribunal, Clauses, Appellate, Tribunal, the Supreme Court, Jaipuria China Clay Mines, Tribunal, Appellate

CARDINAL: 2, 55,280, 97,547, 2, 33, eight, more than 20, 55,280, three, 195, 150, 3,31,493, 97,547, seven, 33, only one, 97,547, eight, more than 20, 97,547, eight, 8, 8, 8, 8, 365, 99,547, 97,547, 3, 33, 37, eight, 1, 8, eight, 2, 1970]77ITR6(SC, 1972]83ITR335(SC, 1976]102ITR622(Mad, 33, 8, 1971]82ITR913(SC, 33, 33, 1971]82ITR913(SC, 33, 1971]82ITR913(SC, 33, 920, 921, 1965]56ITR198(SC, 1971]82ITR913(SC, 1965]56ITR198(SC, 33, 33, 1971]82ITR913(SC, 8, 8, 1, 8, 3, eight, 19, 33, 1, 2, 33, 21, 8, two, 20, two, 33, three, three, 10(2, 10(2)(vi, 8, 20, 33, two, eight, 1, 2, 43, 55,280, 55,280, One, 8, 8, 2, 3, 1966]59ITR555(SC, seven, 33, seven, only one, six, 59.56, only one, seven, seven, six, 99,547, 3

ORDINAL: third, second, 2nd, third, 10th, third, first, second, second, first, second, first, third, first, first, first, first

GPE: asscssee, India, India, India, Torlu, India, India, the United Kingdom, India, India, the United Kingdom, United Kingdom, India, United Kingdom, India, United Kingdom, the United Kingdom, United Kingdom, United Kingdom, U.K., U.K., Clauses, assessee, India, India, assessee, asscssee, India, Clauses, India, India, India, instructions.36, India, India, India, India, India, India, India

PERSON: Ajit Sen-gupta, Sen-gupta, Debi Pal, Pal, Torlugus, Pal, Pal, Pal, Pal, Ellerman, Ellerman, Navnit Lal C. Javeri v. K. K. Sen, Ellerman, Javeri, Pal, Pal, Ellerman, Pal, Pal, Pal, Appendix, Pal, B. L. Pal, Pal, Schedule II, Schedule, Pal, Pal.47, Pal, Pal, Pal, Pal, Pal, Pal, Kumar Sen, J.64

WORK_OF_ART: Dr. Pal

PRODUCT: Rule 33, Rule 33, Rule 33