Gillanders Arbuthnot and Co. Vs. Commissioner of Income-tax

Decided On : Sep-13-1968

Court : Kolkata

LAW: Section 66(1, Constitution, Section 34, Section 34, section 34, Section 12B(2, Section 12B, Section 12B(2, Section 12B, Section 34, Section 34', Section 34 ', Chapter IV, Section 34, Section 34, Section 34, Section 34, Section 31(1)(a, Section 34, Section 34, Section 34, Section 34, Section 34.23, Section 6(e, the General Clauses Act, Section 34, Section 6(e, the General Clauses Act, Section 34, Section 34, Section 3, Section 34, Section 34, Section 34, the General Clauses Act, Section 6(b, the General Clauses Act, Section 34, the General Clauses Act, Section 34, Section 34, Section 34, the Evidence Act, The Evidence Act, the Evidence Act, Section 34, Section 12B(1, Section 12B(2, Section 12B, Section 12B, Section 10(2)(vii, Section 12B. Section 12B, Section 12B., Section 12Boperates, Section 10(2)(vii, Section 10(2)(vii, Section 10(2)(vii, Section 10(2)(vii, Section 10(2)(vii, Section 10(2)(vii, Section 12B, Section 10(2)(vii, Section 12B., Section 12B.37, Section 5(2)(A)(II, the Bengal Finance Act, Article 258, Article 257, Section 10(2)(vii, Section 10(2)(vib, the Sale of Goods Act, Section 10(2)(vib).'48, Section 12B(2, Section 12B, Section 12B(2, the Sale of Goods Act, Section 12B(2, Section 12B(2

ORG: Chatterjee, Gillanders Arbuthnot & Co. Ltd., Gillanders Arbuthnot & Co. Ltd.', the Government of India, the Supreme Court, Calcutta Discount Co., Appellate, Tribunal, Tribunal, Tribunal, Tribunal, The Second Question, Tribunal, Government of India, the Supreme Court, Tribunal, Tribunal, Tribunal, George Henderson & Co. Ltd., the Supreme Court, Co. Ltd., Tribunal, Karimtharuvi Tea Estates Ltd., State, the Supreme Court, the Supreme Court, the Supreme Court, Scindia Steam Navigation Co., the Union of India, The Union of India, the Union of India, the Union of India, the Union of India, The Union of India, the Union of India, the Union of India, Union, Ahmedabad Manufacturing & Calico Printing Co., Tribunal, Calcutta Discount Co. Ltd, the Supreme Court, Calcutta Discount Co., the Supreme Court, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, The Tribunal, Tribunal, Mugneeram Bangur & Co., the Bombay High Court, Rogers & Co., Hindujoint, The Bombay High Court, Rogers & Co., HomiMehta, Rogers & Co., Lordships, Tribunal, Tribunal, Tribunal, Union of India, Commercial Tax, the Supreme Court, Crawford, Construction of Statutes, Justice Brewer, Stahl v. Education Association, the Methodist Church, Bank of Commerce v., Crawford, Union of India, Commercial Tax, Indian Stores Department, the Government of India, the Ministry of Supplies, Government of India, Supreme, unworkable.46, the Supreme Court, the Supreme Court, Chittoor Motor Transport Co., P.) Ltd., the Supreme Court, the Supreme Court, George Henderson & Co. Ltd., the Supreme Court, The Supreme Court, The Supreme Court

NORP: J.1, Indian, Kalawati, Prashar, R., Indian

DATE: 1922, the end of February, 1947, February 28, 1947, 1935, the year 1947-48, August 28, 1948, About one year, August 8, 1917, the year ending on March 31, 1947, May 2, 1949, the year 1947-48, January 1, 1939, January 1, 1939, August 15, 1947, August 15, 1947, 1948, August 15, 1947, 1946, 1947, '13, '16, 1947-48, any year, April 1, 1947, 1960, the 1st day of April, a financial year, the year, 1939, 1948, 1939, 1948, 1961]41ITR425(SC, April 1, 1947, 1964, 28th March, 1948, March 31, 1961, May 2, 1919, the year 1947-48, August 18, 1948, 19 years, May 2, 1949, May, 1949, four years, 8 years, May 2, 1949, the year 1947-48, 35, May 2, 1949, 8 years, 4 years, August 28, 1948, 1964, 5, 1922, 1963, 1958, 1955, the 31st day of March, 1946, the 1st day of April, 1948.'33, less than seven years, Section 12B, theassessment year, '34, the relevant year, Section 12B, Section 12B, Section 12B, 0065/1955, '41, Section 12B, section 12B, '49, '50, 1922, '56, January 1, 1939

CARDINAL: four, 64,900, 100, 25,000, 100, 75,86,960, 86,67,648, 1933, 23, 454, 33,07,622, 46,76,784, 187.50, Five, 9, 22, 2, 4, 12, 1967]66ITR622(SC, 4, 60, 1967]66ITR680(SC, 1963]49ITR1(SC, 53, 1947.19, 1, 42, 585, 1967]63ITR67(SC, 1, two, more than one, 1, one, 1963]48ITR154(SC, 34, 6, 1961]41ITR191(SC, 53, 231, 2, 2, only two, 1, 2, 1, 3, 5.29, 3, 5, 46,76,784?'30, 3.31, 47, 34, 28, 928.32, 1, one, one, 1955]2SCR1076, 54, 542, 121, 161, 75, 75, 1, 75, 1967]66ITR725(SC, 1966]59ITR238(SC, 1953]24ITR405(SC, 22, two, 75, 175, transferee, 12B(2, 3, 27,04,272, 1, 2, 3, 4, 5, 27,04,772.58

PERCENT: 99%, 99%, 99%, 99%, 99%, 1/4%, 100%, 99%, 100%, less 1/4%, 100%, 100%

PERSON: Gillanders Arbuthnot & Co.4, Debi Pal, Pal, George Henderson, Debi Pal, Debi Pal, C.A. Abraham v. Income-tax Officer, Kottayam, Devi Harlalka, Debi Pal, Pal, Pal, S.S. Gadgil v. Lal & Co., Pal, Pal, T.D. Kumar v. Commissioner of Income-tax, Pal, Pal, S.G. Mehta, Debi Pal, Debi Pal, Pal, Das Gupta J., S.S. Gadgil v. Lal and Co., Pal, Pal, Pal, Pal, Nos, Debi Pal, Pal, Homi Mehta's, Pal, Homi Mehta's, Pal, case.36, Jones, William., Pal, Debi Pal's, Pal, Pal, Pal, Pal, Pal, Sankar Prasad Mitra, J.59

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

GPE: Kerala, S.C., Prashar, S.C., S.C., Gladstones, Mugneeram Bangur's, Tennessee, U.S., West Bengal

PRODUCT: Executors, Executors