Royal Calcutta Turf Club Vs. Commissioner of Income-tax

Decided On : Jun-01-1982

Court : Kolkata

LAW: Section 256(1, the I.T. Act, Section 10(27, Section 10(27, the I.T. Act, Act 5 of 1964, Act 5, the I.T; Act, the I.T, Act, Section 10(27, Section 4(3)(xii, Section 9, Section 10(27, Section 70, the I.T. Act, Section 10(27, the I.T. Act, Section 10, Section 10, Section 70, Section 24, Section 24, Section 6, Section 71 of the 1961 Act, Section 72 of the 1961 Act, Section 70, Section 10 of the 1961 Act, the I.T. Act, Section 4 of the Act, Section 5 of the Act, Section 10 of the Act, Section 10(27, Section 245, Section 5, Section 5, the Travancore Income-tax Act, Section 24, Section 10, Section 2(15, the Sales Tax Act, Section 5, Section 5, Section 5 of the Business Profits Tax Act, Section 4, Section 42, Section 5, Section 5 of the Act, Section 14(2)(c, Section 5 of the Act, Section 5 of the Act, Section 5 of the Act, Section 14(2)(c, Section 14(2)(c, Section 5, Section 6, Section 6, Section 5 of the Act, Section 10, Section 12B, Section 12B, Section 12, Section 22, Section 24, Section 6, Section 3, Section 10, Section 10(2)(iii, Section 15C, the I.T. Act, Section 10, Section 15C., Section 15C, Section 15C, Section 10, Section 10, Section 10, Section 10(3, Section 10(27, the I.T. Act

ORG: Sabyasachi Mukharji, Tribunal, Broodmares Account, ITO, ITO, Brood, Account, income.4, AAC, AAC, Tribunal, Tribunal, Tribunal, the Patna High Court, Dalmia fain & Co. Ltd., CIT, Tribunal, the Pig Account, Sections 48 to 55, Legislature, the Supreme Court, the State of Travancore, the State of Cochin, the State of Cochin, the State of Travancore, the State of Travancore, the Supreme Court, The Supreme Court, The Supreme Court, The Supreme Court, Reliance, the Supreme Court, the Supreme Court, Reliance, the Supreme Court, the Supreme Court, the Supreme Court, CIT, British Inc, State, the Business Profits Tax Act, State, the Business Profits Tax Act, The Supreme Court, the Business Profits Tax Act, The Supreme Court, Act, the Supreme Court, The Supreme Court, CIT v. Indo-Mercantile Bank Ltd, The Supreme Court, The Supreme Court, ITR, the High Court, Legislature, the High Court, the High Court, the Supreme Court, the Supreme Court, CIT v. Harprasad & Co. P. Ltd., ITO, AAC, the Appellate Tribunal, the High Court, the Supreme Court, the Supreme Court, the High Court, The Supreme Court, ITO, The Supreme Court, The Supreme Court, the Supreme Court, Hughes v. Bank of New Zealand, the House of Lords, Crown, The Supreme Court, CIT, The Supreme Court, the Supreme Court, the Supreme Court, CIT, Maharashtra Sugar Mills Ltd, the Supreme Court, Reliance, Rajapalayam Mills Ltd v., the Supreme Court, the Supreme Court, the Supreme Court, Indian City Properties Ltd., CIT, the Division Bench, Reliance, the Allahabad High Court, CIT, Sections, Tribunal, the Supreme Court, CIT, Kammchand Premchand Ltd., Tribunal

PERSON: J.1, Broodmares Account, A. V. Femandez v. State, Karamchand Premdiand, Ramjilal Rais, S. S. Thiagarajan, Chandra Sen

DATE: 1961, 1961, 1965-66, 1961, theAct, 1961, 1961, April, 1950, April, 1952, between January 1st, 1946, and March 31st, 1956, a period of, two years, 1922, 1922, 1961, 1961, the previous year, ' 70, the assessment year, the assessment year, 1922, any year, that year, the previous year or, years, the previous year, 1922, 1922, 1960]40ITR106(SC, 1947, '5, 1922, 1922, April 30, 1954, year 1955-56, 1922, April 1, 1948, to March 31, 1956, a year, '30, 1936, 1938, 1922, 1922, 1922, 1922, the past year's, the past assessment years, the assessment year, those assessment years, the past assessment years, 70, years 1963-64, 1964-65, 1965-66, 1966-67, each of the years, the relevant years, years, 1961, the relevant year, 1960]40ITR106(SC, 35

CARDINAL: 74,065, 19,918, 2, 74,065, 19,918, two, one, 196419,918, 8,96,232, 70 to 80, 1967]65ITR408(Patna, 79,265, 12,000, two, 6, two, 27, one, 2, 48 to 55, 1, one, one, 27, 1959]36ITR1(SC, one, 5, 1957]1SCR837, 574, 1, 19, 1959]36ITR1(SC, 116, 40, one, two, two, 23, 27, 1975]99ITR118(SC, 28,662, 28,662, 28,662.27, 2A, 2, 124, one, six, only one, two, 21, 523, 6, 636, 1971]82ITR452(SC, 1978]115ITR777(SC, 1, 3, 1, 3, 3, one, 1965]55ITR262(Cal, 1965]58ITR181(All, 1981]129ITR115(Mad, 120-121, 71, one, 74,065, 19,918

WORK_OF_ART: Lossclaimed in Pig a/c., the Travancore Income-tax Act, Schedule II

ORDINAL: first, first, first, third, third, third, third, third, third, first, third, third, third, firstly, secondly, third, third, first, second, third, first, third, first, Firstly, Secondly

NORP: C1, British, Indian, British, British, Indian, Indian, Indian, Baroda, Baroda, Baroda, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Baroda, Baroda, Baroda, Indian

FAC: Sections 13 and 32(1

GPE: India, Kerala, India, the State of Baroda, India, India, India, India, India, India, India, India, India, India, India, India, pp

EVENT: Section 4(1

LOC: another.34