Commissioner of Income-tax Vs. Swedish East Asia Co. Ltd.

Decided On : Apr-24-1980

Court : Kolkata

LAW: Rule 5, Section 34(2)(i, the I.T. Act, Rule 5, Rule 5, Rule 5, Rule 33, the Indian I.T. Act, Section 256(1, the I.T. Act, the I.T. Act, Section 34(2, the I.T. Act, Rule 10, Rule 10, Section 34(2, Section 34(1, Section 34(2, Rule 10, Section 34(2, Rule 10 (ii, the I.T. Act, Rule 10, Section 34(2, the I.T. Act, Section 34(1, the I.T. Act, the Indian I.T. Act, Section 34(2, Rule 10, the I.T. Act, Section 34(2, the I.T. Act, Rule 5, Section 34(2)(i, Section 34, the I.T. Act, Section 34, Section 34, Section 34, Section 34(2, Section 34, Section 32, Section 47, Section 32, Section 32, Section 43 of the Act, Section 32, Section 10, Explanation 3, Section 32, Section 5 of the Act, Section 5 of the Act, Section 43 of the Act, Section 34, Section 32, Section 34 of the Act, Rule 10. 19, Rule 8, Rule 33, the Indian I.T. Act, the Indian I.T. Act, Section 297(2)(k, the I.T. Act, Section 297, the I.T. Act, the I.T. Act, Section 297, the I.T. Act, Section 32, Section 34(2, Section 43(i, Section 43(vi, Section 32, Section 34(2, the I.T. Act, Section 256, the I.T. Act, the Indian I.T. Act, Section 25, the W.T. Act, Section 13, the W.T. Act, Section 119A, the I.T. Act, the I.T. Act, Section 33B, the I.T. Act, Explanation 2 to Section 24(1, the Indian I.T. Act, Section 10(2)(vib, Rule 33, Section 10(2)(vib, Rule 33, Rule 33, Section 10(2, Rule 33, Rule 33, Section 5(8, Rule 33, Rule 10, Rule 10, Rule 33, Rule 10, the Indian I.T. Act, Section 34, Rule 33, the Indian I.T. Act, Section 10(5)(b, Section 10, the Indian I.T. Act, the Taxation Laws (Part B States, the Indian I.T. Act, the Indore Industrial Tax Rules, the Indian I.T. Act, Section 32(2, Explanation 3 to Section 43(6, Section 43(6, Rule 10, the I.T. Reference No. 506 of 1972

ORG: Sabyasachi Mukharji, AAC, AAC, ITO, ITO, ITO, ITO, inter alia, Bali & Mindore, Bali &, AAC, AAC, AAC, AAC, ITO, Tribunal, Tribunal, Tribunal, the Calcutta High Court, Tribunal, Tribunal, the Tribunal in Reference No, Tribunal, Tribunal, Tribunal, the Tribunal, Tribunal, United Liner Agencies of, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, the Central Board of Revenue, ITO, AAC, the Central Board of Revenue, Tribunal, AAC, Tribunal, AAC, AAC, AAC, AAC, ITO, AAC, AAC, AAC, AAC, AAC, AAC, AAC, AAC, AAC, AAC, AAC, AAC, AAC, AAC, AAC, Tribunal, ITO, ITO, CIT, Wilh Wilhelmsen Lines Ltd., Tribunal, CBDT, CBR, Tribunal, Tribunal, Appellate, Tribunal, Appellate, AAC, CIT, Wilh Wilhelmsen Lines Ltd., CBDT, CIT, Wilh Wilhelmsen Lines Ltd., CIT, Wilh Wilhelmsen Lines Ltd., the Supreme Court, CBDT, CIT, the Supreme Court, the Supreme Court, CBDT, Board, the Supreme Court, the Supreme Court, Sirpur Paper Mills Ltd., CWT, the Supreme Court, The Supreme Court, CBDT, Gestetner Duplicators P. Ltd., CIT, the Supreme Court, Smt, Tribunal, National Taj Traders, CIT, Wilh Wilhelmsen Lines Ltd., CBDT, the Delhi High Court, CBDT, Board, Board, Board, Board, CBDT, CBDT, Reliance, the Bombay High Court, Kirtilal Jaisinglal & Co., CIT, the Bombay High Court, CBR, Ellerman Lines Ltd., CIT, ITO, the Central Board, Board, Turner Morrison and Co., the Central Board, the Appellate Tribunal, the Central Board, the Indian I.T Act, the Supreme Court, Tribunal, Board, Board, Board, Board, The Supreme Court, ITO, the Board of Revenue, ITO, ITO, AAC, Tribunal, The Supreme Court, Solicitor-General, the Board of Revenue, Solicitor-General, The Supreme Court, Board, The Supreme Court, the Appellate Tribunal, ITO, the Supreme Court, ITO, ITO, AAC, AAC, the Bombay High Court, Hukumchand Mills Ltd., CIT, Tribunal, CIT, Nandlal Bhandari Mills Ltd., the Supreme Court, Indore, Removal of Difficulties, ITO, the Supreme Court, ITO, the Supreme Court, the Bombay High Court, Hukumchand Mills Ltd., CIT, Reliance, the Supreme Court, CIT v. Straw Products Ltd., the Supreme Court, the Supreme Court, the Supreme Court, Emphasis, AAC, AAC, Tribunal

NORP: J.1, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, nature.26, British, Indian, Indian, British, British, Indian, British, Indian, Indian, Indian, British, British, British, British, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian

CARDINAL: two, 670A, two, two, 1,63,572, two, two, 228,086,007, 228,086,007, 5,216,913World, 1,63,572Total, 1,63,572, 3., two, two, two, two, two, 5, 506, 6, 670A, 7, one-sixth, one, 1978]115ITR10(Cal, 670A, four, three, three, three, three, 10, three, three, 1, 2, 2, 1, 1A, 1, 1A, 13, 28 to 41, 1, 6, 1, 2, 3.--Any, 2, 2, 2, 1.--Income, 17, 10, 18, 6, 2, 1, 1A, 2, 10, three, three, 1978]115ITR10(Cal, three, 12):'1, 2, 55,280, 97,547, 20, 15, 1978]115ITR10(Cal, 1978]115ITR10(Cal, 2, 2, 10, 1978]115ITR10(Cal, 16, 1971]82ITR913(SC, 1965]56ITR198(SC, 1978]115ITR10(Cal, 17, 1953, 23, 1970]77ITR6(SC, 1979]117ITR1(SC, 13, 1978]112ITR534(Cal, 1978]115ITR10(Cal, 1979]118ITR312(Delhi, 1980]121ITR279(Bom, 284, 1971]82ITR913(SC, three, three, three, 32, one, 33, 920, one, 921, 1965]56ITR198(SC, 33, 1971]82ITR913(SC, 2, 1963]47ITR949(Bom, 955, 1966]60ITR173(SC, 2, two, 2, 181, 1963]47ITR949(Bom, 1966]60ITR156(SC, 162, 1975]98ITR209(SC, 223, 36, 670A

DATE: years, one year, 1972, the assessment year, 1963-64, the year ending December 31, 1962, the year 1941, more than twenty years ago, 1962-63, 1941, twenty years, the assessment year 1961-62.Depreciation, 1941, year 1961-62, 20 years, the war years, between April, 1940, December, 1945, the assessment year 1966-67, the preceding year, the year, the war years, 11628, 1960-61, year 1958-59, more than 20 years, more than 20 years, Rule 8, 1962, 1961, 1972, 1962, the assessment year 1963-64, 1972, the two assessment years, 1964-65, 1965-66, 1962, the assessment year 1964-65 :, year 1965-66, 1962, the assessment year 1965-66, 11628, 1960-61, the assessment year 1958-59, 1936-37, 1922, 1936-37, a particular previous year, the assessment year 1958-59, the calendar year 1957, the previous year, the assessment year 1958-59, annual, less than a year, days, 1922, the calendar year 1957, the previous year, the calendar year 1957, less than a year, more than 20 years, more than 20 years, the first year, the year, 1922, 1922, up to 30th September, 1949, the assessment year 1963-64, 1961, 1972, two assessment years, years 1964-65, 1965-66, the assessment year 1964-65, the assessment year 1965-66, more than twenty years, year, a period of, 20 years, the previous year, the assessment year 1964-65, a period of, 20 years, that year, April, 1940, December, 1945, 20 years, years 1962-63, 1963-64, 1961, those years, 1961, a particular year, the period of, 20 years, the year, 1961, 1961, 1961, a particular year, the assessment year 1964-65, the period of, 20 years, these years, these years, '11, these two years, the next year, all these years, 1969-70, the assessment year 1958-59, 1962, 1961, '34, 1922, 1922, 1886, 1886, any previous year, that year, any previous year, that year, '43, the previous year, the previous year, 1922, 1922, 1886, 1886, 1922, 1922, any previous year, any previous year, such year, such year, 1962, 1922, '10, 1922, more than twenty years, 1922, 1961, 1961, 1922, '21, 1922, 1961, 1961, 1961, 1922, 1922, 1961, 1961, 1962, 1922, 1961, 1961, 1922, 1957, 1961, 16th January, 1941, 1922, 1922, the calendar years 1959, 1960, years 1960-61, 1961-62, 1922, Rule 33, 1922, February 10, 1942, February 10, 1942, Rule 33, Rule 33, 1922, 1922, 1962, 1962, 1922, 7 years, 1939 to 1945, 1922, those years, 1922, the previous year, years, '35, all these 5 years, April 1, 1950, many years, some years, 1927, those years, the assessment years 1950-51, years, years 1949 to 1952, 1950, the years, 1944, the years 1945 to 1948, 1927, January 1, 1949, the years, 1944, the years, the previous year, the previous year, 1886, the previous year, that year, the subsequent year, year, year, earlier years, the previous year, '39, the war years, those years, the war years, April, 1940, December, 1945, the year, 1972, the assessment year 1964-65, the assessment year 1965-66

GPE: Sweden, Bali, Mindore, India, I.T., Bali, Mindore, Bali, Mindore, Bali, Mindore, India, Bali, Mindore, Bali, Mindore, India, India, India, India, India, India, India, India, India, India, India, India, India, Clause, Clause, Explanations, India, India, India, India, India, India, India, India, India, India, Clause, I.T., I.T., I.T., I.T., U.K., U.K., U.K., U.K., Bombay, India, India, India, India, Madeva, India, India

ORDINAL: first, first, first, first, first, third, Secondly, first, second, second, second, first, third, first, third, first, third, third, second, third, third, first

PERCENT: 5%, 75%

PERSON: S. Kr, S. Kr, S. Kr, Appendix, Mangalore, Travancour, Travancour, Mangalore, Travancour, Ellerman, C. Javeri's, K. Srinivasan, K. Gopalan, Hegde, Devi Jalan, J. K. (, Lal C. Javeri v., K.K. Sen, Madhya Bharat, Sudhindra Mohan Guha, J.44

EVENT: I.T. Reference No, the I.T. Rules, the I.T. Rules, the I.T. Rules, the I.T. Rules, the I.T. Rules, the I.T. Rules, the I.T. Rules

PRODUCT: Notes, Rule 33, Rule 10, Rule 33, Rule 33

WORK_OF_ART: I.T. Reference No, I.T. Reference No

LOC: Govt

TIME: the present Act