Commissioner of Income-tax Vs. Siewart and Dholakia Private Ltd.

Decided On : Mar-28-1972

Court : Kolkata

LAW: Section 66(1, Section 10(5A, Section 10(5A, Section 10(5A, Section 10(5A, Section 10(5A)(d, Section 10, Section 10(5A)(d, Section 10(5A)(d, Section 10(5A)(d, Section 10(5A)(d, Section 10(5A)(d, Section 10(5A)(d, Section 10(5A)(d, Section 10(5A)(d, Section 10

PERSON: A.N. Sen, R. T. Gardner, Gardner, Gardner, Gardner, Gardner, Gardner, Joseph Tetley & Co. Ltd., Robert Tomson Turner, Netaji Subhas Road, Yourself v. T. T. Gardner, Anr, Hon'ble P. B. Mukharji, Gardner, Gardner, Gardner, P.B. Mukharji, Gardner, Gardner, Gardner, Gardner, B. L. Pal, Pal, Pal, Pal, Pal, Pal, Pal, Pal, Gardner, Gardner, Joseph Tetley & Co. Ltd., Pal, Pal, Pal, Pal, Gardner, Gardner, Pal, Pal, Pal, Pal, Pal, Pal, Pal, Pal, Gardner, Gardner, Gardner, Joseph Tetley & Co. Ltd., Joseph Tetley & Co. Ltd., Joseph Tetley & Co. Ltd.

NORP: J.1, Indian, Morgans, Sandersons, Morgans, Morgans, Hon'ble, Indian, Indian, Indian

CARDINAL: 1922.2, One, One, one, 6, 3,50,000, 50,000, 5,000, 5,000, 4, 55,000, 5, 55,000, 55,000, 1, 5,000, 2, 50,000, 5, 50,000, 50,000, 50,000, 50,000, 50,000, 50,000, 50,000, one, 50,000, 50,000, 50,000, 50,000, 50,000, 50,000, 50,000, 50,000, 50,000, 50,000, 50,000, 13, 50,000, 50,000, 4, three, 1, 2, 3, 50,000, 50,000, 50,000, 50,000, 1964]53ITR283(SC, 4, 2, 3, 4, 17, 50,000, 50,000, 50,000, 50,000, 289, 22, one, only one, 50,000

ORG: M/s. Siewart & Dholakia, Joseph Tetley & Co. Ltd., Joseph Tetley & Co. Ltd., M/s. Duncan Bros. Ltd., Calcutta, Joseph Tetley & Co. Ltd., the Calcutta High Court, Suit, Duncan Bros. & Co. Ltd., M/s. Sandersons, Dignam & Co., M/s. Sandersons & Morgans, Solicitors, M/s. Siewart & Dholakia, Royal Exchange Place Extn, Dignam & Co., the High Court, Calcutta, Appellate, Appellate, Joseph Tetley & Co. Ltd., Appellate, Appellate, Tribunal, Appellate, Tribunal, Appellate, Tribunal, Appellate, Appellate, Tribunal, Appellate, Appellate, Tribunal, Appellate, Appellate, Tribunal, Appellate, Appellate, Joseph Tetley & Co. Ltd., J. T. & Co., Joseph Tetley & Co. Ltd., M/s. Duncan Bros., Appellate, Appellate, Tribunal, Appellate, the Tribunal the assessee raised, Appellate, Tribunal, Appellate, Tribunal, the Tribunal that Section 10(5A)(d, Joseph Tetley & Co. Ltd., Joseph Tetley & Co. Ltd., Tribunal, Joseph Tetley & Co. Ltd., Tribunal, Tribunal, Tribunal, Joseph Tetley & Co. Ltd., Tribunal, Joseph Tetley & Co. Ltd., Duncan Bros., Joseph Tetley & Co. Ltd., Joseph Tetley & Co. Ltd., Tribunal, Joseph Tetley & Co. Ltd., the Supreme Court, Vazir Sultan & Sons, Tribunal, Joseph Tetley & Co. Ltd., M/s. Duncan Bros. Ltd., Tribunal, Tribunal, M/s. Duncan Bros. Ltd., Joseph Tetley & Co. Ltd., Tribunal, Tribunal, Joseph Tetley & Co. Ltd., Joseph Tetley & Co. Ltd., Joseph Tetley & Co. Ltd., Joseph Tetley & Co. Ltd., Duncan Bros. Ltd., Joseph Tetley & Co. Ltd., Tribunal, Joseph Tetley & Co. Ltd., Joseph Tetley & Co. Ltd, the Supreme Court, Gillanders Arbuthnot & Co. Ltd., Joseph Tetley & Co. Ltd., Joseph Tetley & Co. Ltd., Joseph Tetley & Co. Ltd., M/s. Duncan Bros. Ltd., Tribunal, the High Court, Calcutta, M/s, Joseph Tetley & Co. Ltd., Joseph Tetley & Co. Ltd., Gillanders Arbuthnot & Co. Ltd., the Supreme Court, The Supreme Court, Tribunal, Joseph Tetley & Co. Ltd., Joseph Tetley & Co. Ltd., Joseph Tetley & Co. Ltd., Gardner, Duncan Bros. Ltd., Joseph Tetley & Co. Ltd., Tribunal, M/s. Duncan Bros. Ltd.

GPE: London, England, London, London, London, assessee, suit.19

DATE: three years, April, 1951, November, 1952, 1687, 1953, the 28th of February, 1955, the 9th of March, 1955, March, 1955, 35, 1955-56, the accounting year, the financial year 1954-55, 1687, 1953, 1922, 16th of June, 1958, '10, 1959]36ITR175(SC, '11, 1922, '12

PRODUCT: Calcutta

ORDINAL: first, first

QUANTITY: two-fold--(i