Commissioner of Wealth-tax, West Bengal Vs. Anglo-american Direct Tea Trading Co. Ltd.

Decided On : Mar-28-1967

Court : Kolkata

LAW: section 2(e)(ii, section 5(1)(ix, section 2(1)(i, section 2(m)(iii, section 2(m)(iii, section 2(e)(i, section 2(m)(iii, section 5(1)(ix, section 2(e)(i, section 2(e)(i, section 29, section 29, section 49D, section 18A, section 18A(1, the Finance Act, the Finance Act

DATE: the year 1958-59, November 30, 1955-56, 1957-58, year 1954-553,81,600Assessment year 1955-5622,00,008Assessment year 1957-5812,35,147Total38,16,755The, years 1954-55, 1957-58, those years, years 1954-55, 1957-58, the assessment year 1955-56, year 1955-56, 1963, 1963, 1963, 1963, 1963, the year 1955-56, 1955-56, the 28th March, 1967, any year, that year, May 28, 1956, May 31, 1957, 1922, two years, the two years, December 31, 1956, December 31, 1957, 1957-58, 1958-59, 1957, the last day, the accounting year, the preceding year

CARDINAL: 1957.The, 1,28,582, 97,008, 28,710, 4,74,255, 3,04,210, 41,027, at least 60, 28,817, 1, 28,817, 41,267, 2, 25,92,401, 3, two, 1, 2, 3,81,600, 1, 146, 148, 146, 148, 41,267, 1, 2, 146, 1, 3, 44,58,015.09, 22.58,007.09Paid, 49D., 1, 44,58,015.09, 47,69,653, 5,10,317.12, 2, 3,81,600

GPE: Great Britain, India

ORG: inter alia, Appellate, Appellate, Appellate, Appellate, Appellate, the Appellate Tribunal, The Appellate Tribunal, Appellate, Calcutta Stock Exchange Association Ltd., the Calcutta High Court, Tribunal, Appellate, Tribunal, Appellate, Appellate, Appellate, Tribunal, Appellate, Appellate, Appellate, Appellate, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, the Wealth-Tax Act, Tribunal, Tribunal, Appellate, Appellate Tribunal, Appellate, Tribunal, Tribunal, Appellate, Tribunal, Tribunal, Tea Estates India Private Limited v., you.2, the Reserve Band of India at Calcutta, the Superme Court, Standard Vacuum Oil Company Ltd., The Supreme Court, the Supreme Court, Standard Vacuum Oil Co. Ltd., Standard Vacuum Oil Co. Ltd., Keshoram Industries, Cotton Mills Ltd., the Supreme Court, Parliament

NORP: Indian, Indian, Indian, Indian, Indian

MONEY: 60 per cent, 2(m, 2(m, 2(m

ORDINAL: first

PERSON: Kanan Devan Hills Produce Co. Ltd., Kanan Devan Hills Produce Co. Ltd., Pal, Kanan Devan Hills Produce Co. Ltd., Pal, Pal, Pal, Bill, Biswarup Gupta, K.L.

FAC: I.T. 5,10,317.12