Braithwaite and Co. (India) Ltd. Vs. Commissioner of Income-tax

Decided On : Sep-03-1973

Court : Kolkata

LAW: the Indian Companies Act, the Indian Companies Act, Section 66(1, Section 105, Section 54, Section 58, Article 187

PERSON: A.N. Sen, J.1, Calcutta, Calcutta, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessor, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Edwards Son, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, Lessee, D. Gupta, Gupta, Gupta, Gupta, Gupta, Gupta, Gupta, Gupta, Gupta, Gupta, Gupta, Gupta, Gupta, Gupta, Gupta, Gupta, Gupta, Gupta, Gupta, Gupta, Gupta, Gupta, Gupta, Gupta, Gupta, Gupta, Gupta, Gupta, Gupta, Gupta, Gupta, Gupta, B. L. Pal, Pal, Pal, Pal, Pal, Pal, Pal, Pal, Pal, Pal, Pal, Pal, Pal, Pal, Pal, Hazra, J.16

DATE: April 13, 1961, a period of, 99 years, 99 years, the Thirteenth day of, 1913, 1913, the twenty-eighth day of March, 1957, 20 years, the 1st March, 1956, 99 years, the first day of February, 1960, quarterly, the first day of February, May, August and, November, each year, the day, three months, the day, three months', less than two years, annually, 1922, 60 days, quarterly, four weeks, the day and year first, year, 1963-64, the previous year, the calendar year 1962, year, annual, 99 years, the previous year, a period of, 99 years, the 99 years, the end of 98 years, the 99th year after the month of November, annual, annual, 99 years, annual, 99 years, 99 years against annual, annual, annual, a period of, 99 years, 99 years @ Rs, 99 years, annual, annual, year, year, annual, 1922, 99 years, annual, annual, 4(1, annual, '10, a period of, 99 years, a period of, 99 years, 1966]59ITR718(SC, '12, yearly, 1965]57ITR422(SC, 1935, 4(1, a period of, 99 years, the period of 99 years, annual, a period of, 99 years, a period of, 99 years, 4(1, 99 years, annual

ORG: the Angus Company Ltd., the Angus Works, THE ANGUS COMPANY LIMITED, BRAITHWAITE & CO., TOGETHER, TOGETHER, TOGETHER, the Grand Trunk Road, Angus Engineering Works, the Lagan Jute Machinery Company Private Limited, Lagan Jute Machinery Company Private Limited, the Calcutta Electric Supply Corporation Limited, Bankers, Bigwood, Surveyors and, the Angus Engineering Works, the Angus Engineering Works, Lease, the Angus Works, the Angus Works, the Angus Works, Appellate, Appellate, Appellate, Appellate, the Angus Works, the Angus Works, Appellate, Appellate, the Appellate Tribunal, Tribunal, Appellate, Tribunal, Tribunal, Tribunal, Angus Co. Ltd., Tribunal, Tribunal, Clauses 2, Tribunal, Clauses 4(1, Government, un, Clause 4, Tribunal, Tribunal, Tribunal, the Tribunal under Section 66(1, Tribunal, Tribunal, Tribunal, Tribunal, Angus Co. Ltd., Angus Co. Ltd., Tribunal, Angus Co. Ltd., Angus Co. Ltd., Clauses 3(7, Sections 108, the Supreme Court, Damodar Valley Corporation, the Supreme Court, K. L. Johar & Co., the Supreme Court, the Supreme Court, the Supreme Court, transaction.9, the Supreme Court, Devidas Vithaldas & Co., Angus Co. Ltd., Tribunal, the Tribunal where the Tribunal, Tribunal, Angus Co. Ltd., the Supreme Court, Gotan Lime Syndicate v. Commissioner of Income, Tribunal, Clauses 4(1, Tribunal, the Supreme Court, Panbari Tea Co. Ltd., Ainley (H. M. Inspector of Taxes, KB, Clauses 3(7, Tribunal, Angus Co. Ltd., Clauses 4(1, Clauses 3(7, Tribunal

CARDINAL: 4, 3, one, 4, 1, 1, 11, 11, 11, two, one, 4,00,000, four, 2, 1, 2, 3(2, 3, 4, 5, 6, 5, 8), 9, 10, 11, 3., 1, 2, 3, 4, 2(3, 5, 6, 4, 1, 4, 2, two, 3, 4, 2, 4, 4, 4, 4, 4, 40,000, 5, 98,800, 5 29,250, 18,200 61,28,3254, 3, 4, 4(3, 4, 4, 9,750, 1,95,000, 51, 9,750, 4, 4, 4, 4, 3,96,00,000, 61, 61, 4, 61,00,000, more than six, 61,28,325, 61, 4, 6, four, 4, 2, 8, 4(3, 4(3, 111, two, 1969]72ITR603(SC, 1972]84ITR277(SC, 284, one, 36, 727, 4(3, 3(7, 61,28,325, 3,96,00,000, 113, 10, 19, 4(3, 61, 4, 4, 4, 4(3, 4(3, one, 4, 4, 4, 1, 1

QUANTITY: 16.724 acres, 15 tons

FAC: Hoogly District

GPE: West Bengal, Lagan, Lagan, YIELDING, Birmingham, England, Fourth Schedule, Lagan, the Fourth Schedule, Halsbury

EVENT: the Plan No, Clause 4(1

WORK_OF_ART: Plan No, The Angus Engineering Works', Yellow on Plan No, 3rd edition

MONEY: five per cent, 8 per cent

PRODUCT: Valuers

NORP: Indian, Indian

PERCENT: 8%, 5%, 8%

ORDINAL: second, second