James Alexander and Co. Ltd. Vs. Commissioner of Income-tax, Central, CalcuttA.

Decided On : Sep-12-1961

Court : Kolkata

LAW: section 66(1, section 23, section 23A, section 23A, section 23A, section 23A, section 23A, section 23A, section 23A, section 23A, section 23A(1, the Companies Act, the Companies Act, section 23A(1, section 55, the Finance Act, section 55, section 23A, section 23A

PERSON: P. B. MUKHARJI J. - The, James Alexander, C. L. Bajoria, D. N. Jalan - partner, Radheshyam Agarwalla, Dakhi, Krishna Devi, Shanti, Radha Jalan 2,200 ', Panna, A. E. Mitchell, M. E. Maggie 1 ', J. A. Leslie 501 ', N. A. Skiper 1 ', Soorajmull Nagermull, Soorajmull Nagermull, Soorajmull Nagermull, Soorajmull Nagermull - (, C. L. Bajoria, D. N. Jalan, C. L. Bajoria, Soorajmull Nagermull, C. L. Bajoria, Soorajmull Nagermull, D. N. Jalan, Soorajmull Nagermull, D. N. Jalan, D. N. Jalan, A. E. Mitchell, J. A. Leslie, Shareholder Nos, Bench, Nos, Mitter, Meyer, B. L. Jalan, S. P. Jalan, Radha Debi Jalan, K. L. Jalan, Panna Jalan, M. N. Jalan, Shanti, Bansidhar Jalan, Radha Debi Jalan, Panna Jalan, Bansidhar Jalan, Krishna Jalan, Bansidhar Jalan, Krishna Jalan, S. Mitra, S. Mitras, S. Mitras, Bhagwati J., Venkataswami Naidu, Tendolkar J., Ramachandra Iyer JJ, Viscount Simonds, Cohen, Keith, Reid, Viscount Simonds, Romer L. J., Radcliffe, Cohen, Romer L. J., Keith, Evershed M. R., Dixon J., Dixon J., NIYOGI J. - I

NORP: Indian, D., K. D., K. D., K. D. Jalan, K. D. Jalan, Europeans, Indian, Shanti Jalan, K. D. Jalan, Jalans, R., Indian, English, Amrutanjans

FAC: Soorajmull Nagermull, Surajmull Nagermull, Soorajmull Nagermull, Soorajmull Nagermull, Soorajmull Nagermull, Soorajmull Nagermull, Soorajmull Nagermull, Soorajmull Nagermull, Nagermull, Soorajmull Nagermull, Soorajmull Nagermull, Soorajmull Nagermull, Soorajmull Nagermull, Soorajmull Nagermull, Soorajmull Nagermull, Soorajmull Nagermull, Soorajmull Nagermull, Soorajmull Nagermull, Soorajmull Nagermull for Rs, Soorajmull Nagermull, Soorajmull Nagermull, Soorajmull Nagermull, Soorajmull Nagermull, Soorajmull Nagermull

CARDINAL: 2, more than seventy five, 3, 1, 500, 1,370, 3, 1,370, 4, 5, 6, 40,000, 7, 10,000, 8), 8,549, 9, 10, 11, 2,300 ', 12, 13, 14, 15, 16, 17, 18, 19, 1,00,000, three, 1, 2, 3, 98,793, 1, 92,000, 52,387, 67,354, 67,354, one, only 3,638, 32,400, 10,000, three, 8,549, three, 1, 2, 3, 1,370, three, 8, two, about one-third, 8, only two, one-third, two, four, 34,479, 34,479, 8,549, 3,638, 8,949, three, 8,949, 40,000, 10,000, 14,00,000, 15,00,000, more than 75, two, 57,498, 1,00,000, 10 to 16, more than 15, 1, less than 25, 10-16, 1, 2,200, 2, 3, 5,600, 4, 2,300, 5, 2,200, 6, 5,600, 7, 2,300, 1,50,000, 1,50,000, 1,50,000, 1,00,000, 45,000, 45,000, 6,00,000, one, one, one, one, 534, 1, 2, less than twenty-five, 3, 1, less than twenty-five, 1, one, more than seventy-five, one, one, four, one, two, 1, 1, 523, 3, 1, 1, 536, 3, 1, 3, 1, 36-39, more than 75, two

GPE: assessee, Raghuvanshi Mills, Jalan, Jalan, Bansidhar, Jalan, Bansidhar, Jalan, Bansidhar, Jalan, Jalan, Jalan, Jalan, Jalan, Sardar, Singh v., Bombay, Jubliee Mills, England

DATE: 1949-50, the 31st December, 1948, Jalan 2,300 ', Jalan 2,200 ', Jalan 5,600 ', Jalan 2,300 ', 12th March, 1954, the years 1945 to 1948, relevant year, the year, 1,19,741, the 30th December, 1949, the 30th December, 1949, the 12th March, the 28th March, 1955, the first year, the second year, the first year, the second year, the previous year, the first accounting year, 31st December, 1945, the 2nd December, 1946, the first year, the second year, subsequent years, the second year, the first year, 1955, the previous year, 1941, 1942, the 19th of March, 1941, the 11th of April 1942, the accounting year, the previous year, 1955, 1955, 1940, 364-65

WORK_OF_ART: Logan Edwards, 'The Bikaner Trading Co. Ltd.

ORG: M/s. Surajmull Nagermull 1,370 ', Raigarh Jute Co. Ltd., Cooch-Behar Trading Co. Ltd., Bikaner Trading Co. Ltd., Bikaner Trading Co. Ltd., Appellate, Orient Trading Co. Ltd.', Chandramani, Raigarh Jute Co. Ltd., Cooch-Behar Trading Co. Ltd., Bikaner Trading Co. Ltd., Appellate, Appellate, Appellate, Appellate, Dakhi, Raigarh Jute Co. Ltd., Cooch-Behar Trading Co. Ltd., the Bikaner Trading Co., Appellate, Appellate, the Orient Trading Co. Ltd., Appellate, Explanation, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Soorajmull Nagermull, Raigarh Jute Co. Ltd., Cooch-Behar Trading Co. Ltd., Raigarh Jute Co. Ltd., Raigarh Jute Co. Ltd., Raigarh Trading Co. Ltd., Tribunal, Bikaner Trading Co. Ltd., Tribunal, Tribunal, Raigarh Jute Co. Ltd., Bikaner Trading Co. Ltd., Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Explanation, Explanation, Explanation, the Supreme Court, Bench, the Supreme Court, the Appellate Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Chanda, Tribunal, Chanda, Chandramani Jalan, Tribunal, Soorajmull Jalan, Tribunal, Tribunal, Tribunal, Tribunal, James Alexander & Co., Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Sooorajmull Nagermull, Tribunal, Tribunal, the Supreme Court, the High Court, the High Court, Explanation, the Supreme Court, Raghuvanshi Mill Ltd., the Supreme Court, Explanation, The Supreme Court, Supreme, the Bombay High Court, Raghuvanshi Mills Ltd., the Supreme Court, The Supreme Court, the Supreme Court, the Supreme Court, Explanation, Explanation, Explanation, the Supreme Court, Explanation, the Supreme Court, Raghuvanshi Mills Ltd., Privy Council, Supreme Court, Tatem Steam Navigation Co. Ltd., the Supreme Court, Amrutanjan Ltd., Explanation, the House of Lords, the House of Lords, Barclays Bank Ltd., Inland Revenue Commissioners, the House of Lords, J. Bibby & Sons Ltd., Inland Revenue Commissioner, the British Finance Act, The House of Lords, Bench, the House of Lords, the House of Lords, S. Berendsen Ltd., Inland Revenue Commissioners, the British American Tobacco Co. Ltd., Inland Revenue, the Australian High Court, Avon Downs, Bar, the Supreme Court

MONEY: 100 per cent, 25 per cent, 25 per cent, 25 per cent

LOC: the Soorajmull Nagermull, St. Aubyns, Madras, Madras

ORDINAL: first, second, second, first, Thirdly, first, first, Secondly, Thirdly, Fourthly, third, third, first, second, third

PERCENT: more than 50%, more than 75%, more than 75%, less than 25%

PRODUCT: Leslie, Leslie, Bjordal

LANGUAGE: English