Chloride India Ltd. Vs. Commissioner of Income-tax

Decided On : Apr-16-1980

Court : Kolkata

LAW: Section 256(1, the I.T. Act, Section 108, the I.T. Act, Section 105, the I.T. Act, Section 2(14, the I.T. Act, Section 45, the I.T. Act, Section 108(C, Section 108

ORG: Sabyasachi Mukharji, Tribunal, Tribunal, Acharya, M/s. Gasper & Co., M/s. Gasper & Company, ITO, ITO, M/s. Gasper & Company, AAC, AAC, M/s. Gasper & Co., AAC, Tribunal, M/s. Gasper & Co., Acharya, M/s. Gasper & Co., Tribunal, the Transfer of Property Act, Tribunal, M/s. Gasper & Co., Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Reliance, Raja Bahadur Kamakshya Narain Singh, CIT, Judicial Committee, the Judicial Committee, the Judicial Committee, Reliance, the Supreme Court, Bombay Steam Navigation Co., P. Ltd., CIT, the Supreme Court, CIT, Panbari Tea Co. Ltd, the Supreme Court, the Supreme Court, The Supreme Court, the Supreme Court, the Supreme Court, The Supreme Court, the Supreme Court, the Supreme Court, Gotan Lime Syndicate v., the Supreme Court, Alianza Company v. Bell, CIT, the Tribunal on the view, Reliance, the Supreme Court, the Supreme Court, Viscount Cave, British Insulated and, AC 205, Taxes, Nckanga Consolidated Copper Mines Ltd, AC, the High Court, The Supreme Court, Reliance, the Supreme Court, Dalmia fain & Co, Ltd., CIT, The Supreme Court, Reliance, CIT, De Luxe Film Distributors Ltd., Tribunal, Tribunal, M/s. Gasper & Co., M/s. Gasper & Co., M/s. Gasper & Co., ITO, Tribunal, Tribunal, ITO, the High Court, Reliance, the House of Lords, IRC, Carron Company, Regent Oil Co. Ltd., AC 295, Crown, Dale, Reliance, Regent Oil Co. Ltd., AC 295, inter alia, Taxes, Nchanga Consolidated Copper Mines Ltd., AC, the Transfer of Property Act, M/s. Gasper & Co., M/s. Gasper & Co, M/s. Gasper & Co., Tribunal, Gasper, the Tribunal that M/s. Gasper & Co., the Tribunal that M/s. Gasper & Co., Tribunal, the Transfer of Property Act, M/s. Gasper& Co., M/s. Gasper & Co., Tribunal, M/s. Gasper & Co., M/s. Gasper & Co., M/s. Gasper & Co.'s, M/s. Gasper & Co., Tribunal

NORP: J.1, Anglo, Dutch

DATE: 1961, any year, 1953, August 10, 1953, 12th August, 1953, 1965]57ITR422(SC, 31st of March, 1950, a period of, 10 years, the 1st of January, 1950, annual, 16 half-yearly, January 31, 1952, year 1952-53, 1966]59ITR718(SC, 1904, several years, years, 1926, 1964, '13, '15, 1961, 1961, monthly, 1940, 17th of March, 1967, 1967-68, monthly, 1961, 1966, 1969, 1932, 1966, 1969, annually, annual, 1964

CARDINAL: 2, 240E, 240E, 1961.6, 1943, 11, 513, 519, three, 1965]56ITR52(SC, 60, two, one, 81,55,000, 29,000, 100, two, 2,25,000, 54,000, 45,000, 1,80,000, 11,250, 11,250, 425, transferee, 2, 10, 1969]74ITR761(Mad, 1,001, 1,001, 762, 380, 948, 1965, 58, 241, 1,15,000, 1,15,000, 1,15,000, 1988CriLJ116, 757, 1978]114ITR434(Cal, 20,101, 20,101, 439, 20,101, 1979]117ITR581(Cal, transferee, 2,25,000, 4,50,000, 1,83,000, 1968, 45, 67, 67, 73, 1, 48, 45, 17, 43, 73, 317, 948, 1965, 58, 241, 1935, 19, 3, 17, 450,000, three, two, 18, 4,50,000, one

PERSON: Chandra Bose Road, Chandra Bose Road, Channell J., Viscount Cave, S. B. Ramakrishnan, Justice Veeraswami, V. Jaganmohan Rao v., Sri Amar Das Mallik, A. Gasper v. CIT, Reid, Lawrence L.J., Reid, Reid, Radcliffe, Bergbs, Macmillan, Van den Berghs, Gasper, Sudhindra Mohan Guha

PRODUCT: Calcutta, Calcutta, Lordship, Calcutta

MONEY: 6 per cent, 6 per cent, 1970]75ITR373(SC

GPE: Atherton, Strick, Strick

PERCENT: 40%

ORDINAL: third, first