Commissioner of Income-tax Vs. Dunlop Rubber Co. (i) Ltd.

Decided On : Oct-03-1975

Court : Kolkata

LAW: Section 139 of the Income-tax Act, Chapter IV-D of the Income-tax Act, Section 84 and Section 101, Section 84, Section 84, Section 84, Section 84, Rule 19.13, Section 84, Section 84, Section 84, Section 84 of the Act, Section 84, Chapter IV-D......' 17, Section 101, Section 84.18, Section 84, Section 15C, Section 15C, Section 15C, Section 84, Section 15C, Section 84, Section 84, Section 84, Section 84, Chapter IV-D of the Act, Section 84, Section 84, Section 84, Chapter IV-D of the Income-tax Act, Section 84, Section 143 of the Income-tax Act, Section 84, Section 144, Section 145, Section 84, Section 84, Section 10(2, Section 10(2, Section 10(2)(vi, Section 84 of the Act, Section 10(2)(vi, Section 15C, Section 84, Section 84, Section 84, Section 15C, Section 15C, Section 15C, Section 10 ofthe Act, Section 15C, Section 84, Section 5(2)(a)(ii

PERSON: Hazra, Suhas Sen, Sen, Sen, K. Ray, A.S. Chari, Sen, Ray, Ray, Ray, Ray, Srinivasan J., Ray, Sen, Son, Sen, Ray, Delhi Bench, Mahaliram Ramjidas, quam pereat.45, Somervell L.J., Sen, Shah J., Sen, S. S. Sivan Pillai, Sen

NORP: J.1, Indian, Indian, Australian, report:'These, Indian

DATE: 1961, June 13, the accounting years 1957, the assessment year 1963-64, year 1962, the previous year, 1961, May 24, 1966, the assessment year 1963-64, 1961, 1961, the previous year, year 1960-61, years, 1st April, 1948, 1961, the assessment years 1960-61, 1961-62, 1962-63, 1963-64, this year, 101, the earlier years, the year, this year, the fourth year, the earlier years, this year, withdrawn.10, 1961, Rule 19, 1962, 1961, 1961, 1922, '19, 1961, '28, 1961, '31, '33, '34, 1922, 1922, 1959]35ITR312(SC, 1964, '47, 1922, the year, 1951-52, previous years, the previous years, the assessment year 1952-53, the preceding year, 1,15,220, the year, 134)'It, '48, the accounting year, 1922, '51, 1941

GPE: West Bengal, Shahganj, West Bengal, Ambattur, Ambattur, Ambattur, India, Shahganj, Ambattur, Shahganj, Ambattur, Ambattur, Shahganj, Ambattur, Ambattur, Ambattur, Ambattur, Ambattur, Undertaking, Ambattur, Ambattur, Ambattur, Madras Co-operative, Leach C.J, potius, Bombay

PRODUCT: Calcutta, Sections 84, Sections 84, Sections 84, Sections 84

CARDINAL: 1969.2, 1958.3, 101, 5, 101, more than ten, 101, 4, 1,38,687, 12,70,013, two, 1, 2, 3, 4, 101, 12, 101, 101, 5, 101, 2, 2, 101.15, 84, 1, 2, 5, 1961]41ITR397(Mad, 402, 2, 1961]41ITR397(Mad, 1, 2, 1, 19, 5, 1, 101, 2, 101, 12,70,013, 1966]60ITR11(SC, 1968]67ITR89(SC, 1939]7ITR76(Mad, 1,875, 89-90, 39, 1965]55ITR329(Bom, 41, 1970]78ITR677(Mad, 1965]58ITR317(Cal, 43, 1940, 8, 54, 555, 1946, 528, 316, 1959]37ITR131(Bom, 8,65,000, 1970]77ITR354(SC, 357, 358, 1970]77ITR354(SC, 1965]3SCR626, 6

ORG: Dunlop Rubber Co., India) Ltd., Appellate, Appellate, Appellate, Appellate, Appellate, Tribunal, arise.16, CHAPTER VII INCOMES FORMING, hotels.-, Ashok Motors Ltd., Ashok Motor's, computation.23, the Appellate Tribunal said:'If, the Appellate Tribunal, Tribunal, Tribunal, the Appellate Tribunal, the Supreme Court, Best and Co., Central Land Mortgage Bank Ltd., the Supreme Court, Government, Muthuhamppan, Dharampur Leather Cloth Co. Ltd., The Bombay High Court, Rajapalayam Mills Ltd., the Calcutta High Court, Industrial Gases Ltd., the Punjab High Court, Webbing and Belting Factory Private Ltd., Privy Council, it.46, the Supreme Court, the Supreme Court, National Electrical Industries Ltd., the Bombay High Court, the Bombay High Court, The Bombay High Court, Iwill, Kedarnath Jute, the Supreme Court, the Bengal Finance, Bengal Sales Tax Rules, the Supreme Court, the Supreme Court

LOC: Madras, Madras, Madras

ORDINAL: first, first, first, Firstly, secondly, second

PERCENT: 6%, 17.15%, 6%, 6%, up to 6%, 6%, up to 6%, 6%

FAC: Sections 84

MONEY: six per cent, six per cent, six per cent, six per cent, six per cent, six per cent, 6 per cent