Skip to content

Semantic Analysis by spaCy

James Finlay and Co. Vs. Commissioner of Income-tax

Decided On : Dec-22-1980

Court : Kolkata

Notice (8): Undefined index: topics [APP/View/Case/meta.ctp, line 36]
Warning (2): Invalid argument supplied for foreach() [APP/View/Case/meta.ctp, line 39]

LAW: the I.T. Act, the Speciality Papers Ltd., Section 10(2)(xv, the I.T. Act, Section 10(2)(xv, Section 10(2)(xv, Section 7.24

ORG: Sabyasachi Mukharji, Tribunal, Tribunal, Calcutta, Calcutta, Lloyds, Papers Ltd., ITO, AAC, Tribunal, Tribunal, Calcutta, M/s. Bags & Cartons of New Delhi, M/s. Speciality Papers Ltd, Speciality Papers Ltd., Speciality Papers Ltd., the Gujarat High Court, the Speciality Papers Ltd., M/s. Speciality Papers Ltd., Reliance, Reliance, Circular, the Central Board of Revenue, ITO, ITO, Tribunal, Tribunal, Tribunal, M/s. Speciality Papers Ltd., M/s. Speciality Papers Ltd., it.23, Board, the Supreme Court, Ellerman Lines Ltd., CIT, Board, the Supreme Court, Board, the Supreme Court, M/s. Bags & Cartons Ltd., Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, the Supreme Court, Poona Electric Supply Co. Ltd., CIT, the Supreme Court, the Bombay High Court, H.M. Kashiparekh & Co. Ltd., CIT, the Supreme Court, the Division Bench, the Bombay High Court, the Bombay High Court, H.M. Kashiparekh & Co. Ltd., CIT, Tribunal, Tribunal, the Division Bench, the Bombay High Court, the Bombay High Court, the Bombay High Court, Reliance, the Supreme Court, CIT, Birla Gwalior, The Appellate Tribunal, the Supreme Court, the Supreme Court, CIT v. Shoorji Valldbhdas & Co., CIT v. Shoorji Vallabhdas & Co., the Supreme Court, The Supreme Court, the Supreme Court, The Supreme Court, Morvi Industries Ltd., CIT, Tribunal, the High Court, Tribunal, The Supreme Court, the High Court, The Supreme Court, the Supreme Court, CIT v. Shoorji Vallabhdas & Co. Ltd., Morvi Industries Ltd., CIT, the Supreme Court, The Supreme Court, CIT v. Shoorji Vallabhdas & Co. Ltd., Morvi Industries Ltd., CIT, Bench, the Patna High Court, CIT, S.K.G. Sugar Ltd., the Patna High Court, Reliance, the Allahabad High Court, the Division Bench, the Allahabad High Court, Reliance, the Judicial Committee, CIT, Judicial Committee, Taxes, Melbourne Trust Ltd., Lordships, Reliance, E.D. Sassoon & Co. Ltd., CIT, The Supreme Court, U company, U, the capital reserve, IRC, Gardner Mountain, D'Ambrumenil Ltd., Reliance, Reliance, Bench, Rungta Sons Ltd., CIT, the Calcutta High Court, Lordships, CIT, Reliance, CIT, ITO, The Appellate Tribunal, Reliance, the Supreme Court, CIT v. Shoorji Vallabhdas & Co., the Malabar Steamship Co. Ltd., ITR, Reliance, Haryana High Court, Shiv Parkash Janakraj & Co (P.) Ltd., CIT, ITO, AAC, the I.T. Appellate Tribunal, AAC, the Bombay High Court, CIT v. Confinance Ltd., the Bombay High Court, ITO, the Appellate Tribunal, the High Court, Tribunal, Tribunal, the Bombay High Court, Beaumont C.J., the Bombay High Court, Tribunal, Shiv Parkash Janakraj & Co. Pvt, CIT, the Punjab & Haryana High Court, CIT, Tribunal, Tribunal, Tribunal, Tribunal, the Supreme Court, the Supreme Court, CIT, Cotton & Co. Ltd., the Supreme Court, CIT, Indian Molasses Co. Pvt, the Gujarat High Court, CIT, Tribunal, Tribunal

NORP: J.1, English, English, English, English, Punjab

DATE: 1961, '1, 1970-71, the previous year ended December 31, 1969, 1970-71, the previous year ended December 31, 1969, 1970-71, 31st December, 1970-71, year, the calendar year 1969, the year ending on, December 31, 1969, the assessment year 1970-71.4, August, 1966, 1967, June, 1968, December 31, 1969, 1972, monthly, August, 1972, two consecutive months, 1965, December 31, 1967, the year ended August 30, 1967, December 31, 1967, the years ended December 31, 1969, 1970-71, a particular accounting year, year, January 1, 1968, October 6, 1952, January 1, 1968, August, 1971.The, February, half-yearly, 1975, June, October 6, 1952, January 1, 1968, October 6, 1952, December 31, 1969, the year ended on, December 31, 1969, December 31, 1969, a subsequent year, the assessment year 1972-73, 1976-77, 3170, Cal-76-77, January 1, 1968, the years, 32, January 1, 1968, 38, January 1, 1968, January 1, 1968, the year, the year, the year, those years, the previous year, the year, 1960]39ITR706(Bom, an accounting year, the accounting year ending on March 31, 1950, December, 1950, the accounting year, the accounting year, annual, each year, the accounting year, the accounting year, the accounting year, an accounting year, the relevant year, the relevant year, the financial year, years 1954-55 to 1956-57, years 1955-56, 1956-57, 1922, Between April 1, 1947, December 31, 1947, November, 1947, December, 1948, 2,00,625, the year, December, 1948, the previous year, the previous year, the year of the accrual, 1,000 per month, the accounting years ended, December 31, 1954, December 31, 1955, the two years, the two years, December 31, 1954, December 31, 1955, annual, November 24, 1955, July 21, 1956, April 4, 1955, June 19, 1956, the past years, 1922, December 31, 1954, December 31, 1955, the two years, 1922, 1971]82ITR835(SC, the year, the year, The previous year, August 1, 1953, July 31, 1954, August 2, 1954, August 11, 1954, September 1, 1953, August, 1954, the year, previous years, that year, the year, the year, previous years, the year, the year, 1001, previous years, the year, a particular year, that year, that year, previous years, the year 1332 Fasli, that year, that year, '18, annual, 31st March of every year, December 1, 1943, the calendar year 1943, 1944, 1944, the assessment year 1944-45, 31st of March, annual, the accounting year, the year, the accounting year, the whole year, the particular accounting year, 1947, 1964]54ITR447(Cal, the year, the subsequent years, the year, a year or period, any year, the year, the year, the accounting year, the subsequent years, the year, the year, a whole year, July 5, 1953, September 30, 1953, the accounting year, July 11, 1953, 500 per month, the end of the year, the end of every month, July 5, 1953, July 11, 1953, July 5, 1953, the last month, the assessment year 1954-55, month, the period of nine months, the assessment year, November 24, 1970, the assessment year 1971-72, October 30, 1970, November 24, 1970, October 31, 1970, the accounting year, the accounting year, that year, the accounting year ending March 31, 1959, March 31, 1956, the assessment year 1959-60, 1960-61, a number of years past, the assessment year 1959-60, the assessment year 1960-61.27, the relevant year, the year, the relevant year, 1973]90ITR140(SC, 1968]68ITR200(SC, 1970]78ITR474(SC, the year, the accounting year, the year, the year

CARDINAL: 8,264, 2, 55,920, 2, 8,264, 55,920, two, 60,000, 30,000, 2,500, 30,000, 8,264, 30,000, 2,500, 7.5, 56,000, 55,920, 55,920, 41, 52, 11.65, 10, one, 31-12, 11.65, 12, 31-12, 12, 1972.The, 50,000, 1972.The, 12,47,423, 1976.'7, 1971]82ITR913(SC, 8,264, 3154, two, two, two, two, one, two, two, two, 1965]57ITR521(SC, 529, 529, 57, 1960, 38, one-third, 1,17,644, 97,000, 39,215, 57,785, 57,785, 27,644, 97,000, two, two, 1973]89ITR266(SC, two, 1962]46ITR144(SC, 1962]46ITR144(SC, two, 1,71,885, one, 2,56,815, two, two, 148, 1971]82ITR835(SC, 50,719, 13,963, 2(e, two, 1962]46ITR144(SC, 1962]46ITR144(SC, 1971]82ITR835(SC, 1974]96ITR194(Patna, 2,04,947, 1979]117ITR78(All, 1933, 1, 94, 100, 1914, one, 34, 29, 94, 459, 261, 147, 20, 1945]13ITR224(All, 1966]62ITR468(Cal, five, 500, 6,000, four, 6,000, five, 42,000, 42,000, four, four, 473, 1962]46ITR144(SC, 1966, 62, 355, 31,565, 18,941, 1973]89ITR292(Bom, 9,275, 13,033, 9,275, 13,033, 1977]106ITR494(Guj

GPE: United Kingdom, India, Bombay, India, Bombay, India, New Delhi, New Delhi, Bombay, refer.9, Tribunal.12, Gappumal Kanhaiyalal, Maharajadhiraja, Darbhanga, Halsbury, assessee, Sarupchand, asscssee

PERSON: Rs, Rs, Untwalia, Dunedin, Wright, S. Mukherji, Singari Bai, Rungta Sons P. Ltd., K.R. Kothandaraman v. CIT, Ferozepur Finance Pvt, Harivadan Tribhovandas, Sudhindra Mohan Guha, J.31

ORDINAL: Firstly, first, first, first, third, secondly, fifth, first, fifth, fifth, second

PRODUCT: 706, 348

MONEY: 6 per cent, as commission 10 per cent, 10 per cent, 75 per cent, 75 per cent, 10 per cent, 121/2 per cent, 1 per cent, 21/4 per cent, 15 per cent, 9 per cent

PERCENT: 5%, 2 1/2%, 11/2%, 10%, 10%, 10%

WORK_OF_ART: Raghunath Prasad Poddar

View Full Judgment


Save Judgments// Add Notes // Store Search Result sets // Organize Client Files //