Cooch Behar Trading Co. Pvt. Ltd. Vs. Commissioner of Income-tax, Central

Decided On : Jun-18-1975

Court : Kolkata

LAW: Section 18(5, Section 23A, Section 18(5, Section 23A, Section 23A, Section 23A, Section 34, Section 34(l)(a, Section 23A, Section 23A, Section 23A(1, Section 23A, Section 23A

DATE: 1922, 1922, 1954-55, The previous, year, December 31, 1953, March 31, 1955, year 1946-47, September 3, 1965, 1965]57ITR176(SC, 1946-47, 31st March, the assessment year, the earlier year, the accounting year, 1922, the assessment year 1954-55, the assessment year 1946-47, 1975]98ITR536(Mad, 1965]58ITR89(Cal, the earlier years ', 1965]57ITR176(SC, the assessment year 1946-47, the assessment year 1954-55, the year, the assessment year 1946-47, the earlier years, June 1, 1973, 1969, 1975]98ITR536(Mad, 1965]58ITR89(Cal, 14, the year, 1965]57ITR176(SC, a particular year, '16

ORG: Tribunal, Tribunal, the general reserve, the general reserve, the Appellate Tribunal, the Supreme Court, Bipinchandra Maganlal & Co. Ltd., Gangadhar Banerjee & Co., the Supreme Court, Tribunal, the Tribunal under Section 66(4, Tribunal, the Appellate Tribunal, General Reserve', Tribunal, the general reserve, Tribunal, the Patna High Court, Tribunal, Indo-Ceylon Dental, Surgical Co. Ltd., the Patna High Court, Jamshedpur Engineering & Machine, Srinivas Banking Company Ltd., Central Calcutta Investment, the Supreme Court, the Supreme Court, Bipinchandra Maganlal's, the Supreme Court, the general reserve, the Division Banch, Gwalior Webbing Co. Ltd., Surgical Co.'s, Jamshedpur Engineering & Machine Manufacturing Co.'s, Tribunal, Srinivas Banking Company's, Tribunal, the Supreme Court, Bipinchandra Maganlal's, the Supreme Court, the Supreme Court, Asiatic Textiles Ltd., the Supreme Court, Supreme Court, Tribunal

CARDINAL: 2, 2, 2,15,825, 45,297, 60,000, 3, 90,000, 35,000, 5, 4., 1961]41ITR290(SC, 1,28,000, 5, 5, 35,000, 5,35,000, 7,080, 60,000, 5,35,000, 1,28,000, 8, 1,28,000, 1969]72ITR645(Patna, 9, 1975]98ITR33(Patna, 10., 1971]82ITR480(Cal, one, 1969]72ITR645(Patna, 1,28,000, 11, 1961]41ITR290(SC, two, 12, 102, 13, 1975]98ITR33(Patna, 38, 1961]41ITR290(SC, 17, 2, 1, 18

ORDINAL: first, first

NORP: Indian, Indian

PERCENT: 60%

PERSON: Bajoria, Sengupta, R. N. Bagchi & Brothers, Sengupta, Gangadhar Banerjee's, R. N. Bagchi's, Sengupta, I. T. Reference No, Sengupta, Gangadhar Banerjee's, Kumar Sen

GPE: J.19