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N. Sciandra Vs. Commissioner of Income-tax

Decided On : Jun-06-1978

Court : Kolkata

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LAW: the Companies Act, the I.T. Act, Section 17(2)(iv, the I.T. Act, Section 17(2)(iv, Section 15(a, Section 256(1, the I.T. Act, Section 10(14, Section 17, the I.T. Act, Sections 15, the I.T. Act, Section 15, Section 1, Section 17, the I.T. Act, Section 17, the I.T. Act

NORP: J.1, Italian, Indian, Indian, Indian, Italian, Italian, Italian, Italian, Italian, Indian, Italian, Italian, Indian, Italian, Italian, Italian, Italian, North British, North British, Japanese, Japanese, Jaworski, North British, Satyanarayan, North British, English, Italian, Italian

ORG: The Fertilizer Corporation of India, Government of India, Corporation, Corporation, Milano, inter alia, Corporation, Corporation, Corporation, the Government of India, Corporation, the Italian Government, Corporation, Corporation, the Government of India, Corporation, Corporation, the Government of India under Section 10(6)(vii, Corporation, Corporation, the Government of India, ITO, Neyveli Lignite Corporation Ltd., Neyveli, South Arcot District, ITO, ITO, AAC, Corporation, ITO, Corporation, AAC, ITO, Tribunal, Corporation, Corporation, Tribunal, Corporation, Corporation, the Mysore High Court, Tokyo Shibaura Electric Co. Ltd., CIT, Tribunal, justified.8, Tribunal, Corporation, Corporation, Corporation, Corporation, Tribunal, Corporation, Corporation, Tribunal, Tribunal, Tribunal, the Italian Company, the Fertiliser Corporation of India, Tribunalwas, Tribunal, Tribunal, the Fertiliser Corporation of India, Corporation, Corporation, Corporation, the Mysore High Court, Tokyo Shibaura Electric Co. Ltd., Corporation, Corporation, Corporation, Corporation, Corporation, Corporation, Scott, the House of Lords, House, the Appellants as Income Tax, Income Tax, Income Tax, Income Tax, the Income Tax, the House of Lords, Warrington L.J., Income Tax, CIT, All India Reporter, inter alia, Tribunal, the High Court, the Nagpur High Court, IRC, the House of Lords, the Inland Revenue, Jaworski v. Institution of Polish Engineers, Great Britain Ltd., the Court of Appeal of England, Tokyo Shibaura Electric Co. Ltd., CIT, the Japanese Government, ITO, AAC, Tribunal, ITO, the Mysore High Court, IRC, the House of Lords, The House of Lords, CIT, Kerala High Court, North British Railway Company, Parliament, Land & Income Tax, the High Court, Corporation, Corporation, Corporation, Corporation, Corporation, The House of Lords, the Court of Appeal, Tokyo Shibaura Electric Co. Ltd., the Mysore High Court, Corporation, Corporation, Corporation, Corporation, Tribunal, Corporation, Corporation, Corporation, Corporation, Tribunal, Corporation, Corporation, Corporation, Corporation, ITO, Corporation, Corporation, Corporation, Corporation

DATE: 1956, the 31st August, 1966, each day, 70, 70, 60, 55, each month, monthly, the first day of each month, one month, the 4th March, 1969, 1961, 15 months, the assessment year 1971-72, previous year ending on 31st March, 1971, the 25th September, the 14th November, 1970, the 14th November, 1970, the 22nd August, 1961, the 1st March, 1967, four financial years, the 4th March, 1969, eight years, the 2nd August, 1961, year 1970-71, daily, 1961, the previous year, 1961, daily, 70 per day, 1961, 1961, the year, 16, 1961, 1922, the previous year, each year, a previous year, the actual year, three years', 1922, annual, every year, annually, 1950, 1191, monthly, 1943, 1193, 1194, year, year, ' 20, annual, half-yearly, years 1953-54 to 1957-58, 1950, 1191, 9s., 1969, monthly, 1948 to 1958, 1958, years 1955-56 to, 1961-62, 35, 1922, 1922, 1961, 1922, 1975, 1922, 1950, 1191, 1961

PERSON: Durgapur Fertilizer Project, Ansaldo S.P.A., Ansaldo, Ansaldo, Ansaldo, equipment/ machinery, Ansaldo, Ansaldo, Ansaldo, Ansaldo, Ansaldo, Ansaldo, Ansaldo, Ansaldo, Ansaldo, Ansaldo, Ansaldo, Ansaldo, Ansaldo, Ansaldo, Ansaldo, Ansaldo, Ansaldo, Ansaldo, N. Sciandra, N. Sciandra, Durgapur Fertilizer Project, Ansaldo, Ansaldo, Ansaldo, Salary, Debi Pal, Nos, Ansaldo, Pal, B. L. Pal, Pal, Pal, Pal, Pal, Dunedin, Atkinson, Hartland, Diggings, R. B. D. D. Datar v., Cook, Somervell L.J, Pal, Vol, employer475-0-0Tax, Ferguson, C. W. Steel, I.G. Mackintosh, Dilworth, Watson, Ansaldo, Ansaldo, Ansaldo, Ansaldo, Jaworski, Ansaldo, Ansaldo, Nos, Banerji

GPE: Durgapur, West Bengal, Italy, Genova, Italy, India, India, Italy, Italy, India, India, Geneva, Italy, India, India, India, Italy, India, India, India, India, India, India, India, India, India, India, India, India, Hartland, India, India, Tokyo, Japan, India, allowances225, Scotland, U.K., Hartland, Hartland

CARDINAL: two, 3.20, 1, 35,000, thirty-five thousand, 29,800, 21,000, twenty-one, 21,000, twenty-one, fifty-five, 4, 2.6, 3.20, 2, 10, Two, 5, one, 27,17,496.6, 1964]52ITR283(KAR, 16,043,283, 2, 3, 4., 5, 11, 3 and 4, two, 17, 1964]52ITR283(KAR, 8, 15, 337, two, 1926, 10, 247, 259, 85,000, 39,361, 1,24,361, 85,000, 39,361, 39,361, 1,24,361, 8, 1926, 10, 1945, 26, 489, 100, 100, 100, 100, only 100, 100, 20, 20, 20, 1964]52ITR283(KAR, two, 561, 562, 710, 289, 9s, 6d, 1,475700-12, 12, 475, 9s, 6d, 9s, 6d, 1,000, 1,000, 40/21, 1,905, 1,905, 9s, 6d, 905, 1,000, 74, 536, 35, 8, 1975]99ITR419(Mad, 422, 1899, 8, 1926, 10, 497, 1978]115ITR382(Cal, 16, 2, 5.1, 8, 1926, 10, 1964]52ITR283(KAR, 3 and 4

WORK_OF_ART: Montecatini Edition S.P.A., 2 All ER, 2 All ER, 2 All ER

MONEY: twenty-nine thousand and eight hundred, 9,000 U.S. dollars, 4,500 U.S. dollars

ORDINAL: third, first, first, second, first

PERCENT: 3%

FAC: Simond's Income-tax

LOC: Malaya

PRODUCT: Rungta

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