Turner Morrison and Co. Ltd. Vs. Comr. of I.T.

Decided On : Jul-25-1950

Court : Kolkata

LAW: Section 66, Section 43, Section 43, Income Tax Act, Section 4, Section 4(1, Section 42, Section 42, Section 42 &, Section 42, the Income Tax Act, Section 4, Section 4, Section 42, Section 66, Section 4, Section 41, Section 41, Section 41, Section 43, Income Tax Act, &, Section 4, Section 42, Section 42, the Income Tax Act, Section 4, Section 4, Section 4, Section 4, Section 4, Section 42, Income Tax Act, Section 42, Section 42, Section 42, Section 4, Section 4, Section 43, Income Tax Act, Section 42, Section 43, Income Tax Act, Section 43, Income Tax Act, & they, Section 40, Section 43, Section 40, Section 42, Section 42, Section 42, the Contract Act, Section 40, the Income Tax Act, Section 42, Section 40, Section 43, Section 42.'No, Section 40, Income Tax Act, Section 40, Income Tax Act, Section 43, Section 42, Section 42, Section 40, Income Tax Act, & in, Section 43, Section 42, Section 40, Section 43, Income Tax Act, Section 40 of the Act, Section 43, Section 40, Section 42(3, Section 42(3, Section 42, Section 42(3, Section 42(3, Section 42, Income Tax Act, Section 4, Section 42, Section 42, Section 42(3, Section 42(3, Section 42, Section 42, Section 42, Section 42(3, Section 42(1, Section 42(3, Section 42, Section 42(3, Section 5, Section 66, Income Tax Act, Section 5 Proviso 2, Section 21, Section 42, Income Tax Act, Section 21, Section 42, the Income Tax Act, Section 42(1, Section 42(3, Section 42(3, Section 42, Section 42, Section 42, Section 42, Section 4, Section 4, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 43, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 42, Section 21, Section 42, Section 4, Section 42

NORP: J.1, British, Indian, English, English, Indian, British, British, British, British, British, British, British, British, British, British, British, British, British, British, British

CARDINAL: six, 1, Two, four, 1, 1, 3, 1, 3, 1, 1, 1, 21/2, 1, 57, 240, 241, 13, 325, 159-60, 1, 6, 10, 3, 1, 1, 1, 1, 1, 1, 1, 1, 3, 3, 1, 1, 1, 1, 1, 1, 3, 2, two, 3, 184, 1, 1, 201, 14, 1949]17ITR194(Mad, 1950]18ITR333(Mad, 3, 3, two, 1, 1, 2, 1, 2, 2, 1949]17ITR194(Mad, 14, 1950]18ITR333(Mad, 22, one, two, 57, 58, 57, 55, 58, 1, two, 3, 1, 3, 3, 1, 2, 3, 3, 1

ORG: the Income Tax Appellate Tribunal, Income Tax &, Excess Profits Tax.2, the United Kingdom & registered, Egypt &, British Income Tax, Turner Morrison & Company Limited, the Port Said Association, the Income Tax/Excess Profits Tax, The Port Said Association Limited, Turner Morrison & Company Limited, the Port Said Association Limited, Association, Turner Morrison & Company Limited, Calcutta, Turner Morrison & Company Limited, Turner Morrison & Company Limited, the Hongkong-Shanghai Banking Corporation, Turner Morrison & Company Limited, the Port Said Association, the Port Said Association, Turner Morrison & Company, the Port Said Association, The Income Tax Authorities, Income Tax & Excess Profits Tax, Turner Morrison & Company, Turner Morrison & Company Limited, Association, Income Tax Act, &, the assessee Company &, Income Tax & Excess Profits Tax, Income Tax Act &, Income Tax & Excess Profits Tax, Income Tax & Excess Profit Tax, the assessee Company, Turner Morrison & Company, Income Tax authorities & the Income Tax Appellate Tribunal, Income Tax Department, Messrs Turner Morrison & Company Limited, the Tribunal under Section 66, Tribunal, Court, Tribunal, Court, Tribunal, Tribunal, Department, India &, Tribunal, the Assessee (Applicant, British India, Court, Court, Tribunal, Income Tax, Excess Profits, Turner Morrison & Company Limited, the assessee Company, Turner Morrison & Company Limited, India &, India &, Bank, the Hongkong & Shanghai Banking Corporation, Messrs Turner Morrison &, Turner Morrison & Company Limited &, the assessee Company, Turner Morrison & Company Limited, Turner Morrison & Company, the assessee Company &, Messrs Turner Morrison & Company, the Privy Council, Chandra v. Emperor, the Judicial Committee, Messrs Turner Morrison & Company Limited, Messrs Turner Morrison & Company Limited, Danish Shipping Company, the Shipping Company &, the Shipping Company, Income Tax, England &, Lord Justice Fry, Income Tax, Sections 41 & 44, Turner Morrison & Company Limited, Turner Morrison & Company Ltd., Income Tax Act.12, British India, &, India & of Section 4, the Income Tax Authorities, the assessee Co. &, Sub Section, Sub Section, Income Tax, Excess Profits Tax, Excess Profits Tax, Profits Tax, Excess Profits Tax, Turner Morrison & Company Limited, the Income Tax Officer, Turner Morrison & Company Limited, Turner Morrison & Company Limited, Turner Morrison & Company Limited, Income Tax, Turner Morrison & Company Limited, Turner Morrison & Company, Turner Morrison & Company Limited, Income Tax Act &, Section 42 &, Sections 40 & 43, the Income Tax Authorities, Income Tax, Section 42 &, Income Tax, The Income Tax Authorities, the High Court, the High Court, Sections 43 & 42, Section 42 &, Turner Morrison & Company Limited, Port Said Salt Association Limited, Turner Morrison & Company Limited, the Port Said Salt Association Limited, Lordships, Turner Morrison & Company Limited, Income Tax, Turner Morrison & Co. Ltd., the assessee Company, Turner Morrison & Co. Ltd., Excess Profits Tax, Sub-Clause, Sub Section, Sections 4 & 5, Excess Profits Tax, Turner Morrison & Co. Ltd., The Income-Tax Tribunal, Excess Profits Tax, Tribunal, Company, the Tribunal on the case, Mohanpur Tea Co. Ltd., the Income Tax Officer, Hira Mills Ltd.', Cawnpore v. Income Tax Officer, the Allahabad High Court, Income Tax, the Madras High Court, Income Tax, Anamallais Timber Trust Ltd., the High Court of Madras.17, India &, Income Tax &, Excess Profits Tax, Excess Profits Tax, Tribunal, Tribunal, the Tribunal &, Tribunal, the Excess Profits Tax Act &, Court, the Excess Profits Tax Act, Income Tax Act, &, Income Tax Act, &, the assessee Company, India &, Mohanpur Tea Co. Ltd., ILR, Tax Authorities, the Income Tax Authorities, Sub Section, Sub Section, State, Income Tax, Hira Mills Ltd., Cawnpore v. Income Tax Officers, ITR 417 & of ', Income Tax, Anamallais Timber Trust Ltd., Privy Council, The Port Said Company, Turner Morrison & Co. Ltd., the Port Said Company, commission &, Turner Morrison & Company Ltd., the Port Said Company, Port Said Co. &, the Indian Company, Turner Morrison & Co. Ltd., the Port Said Company's, Turner Morrison & Co., the Port Said Association, Turner Morrison & Company's, Messrs Turner Morrison & Co, Ltd., Income Tax Act.23, Judicial Committee, Income Tax, Bombay Trust Corportation Ltd.', I.A. 49 & ', Income Tax, Remington Typewriter Co., Bombay) Ltd.', Income Tax, Bombay Trust Corporation Ltd.', the Hong Kong Trust Corporation, Company, the Bombay Trust Corporation, India &, the Bombay Co., the Honk Kong Co., the Bombay Co., the Honk Kong Co., the Bombay Co., Income Tax, Remington Typewriter Co., Bombay) Ltd.', American Co., New York &, Bombay Company, the American Co., Bombay &, the Bombay Co's, the American Co., the American Co., the American Co., the American Co., the American Co., the Judicial Committee's, Turner Morrison & Co. Ltd., Excess Profits Tax, Egypt &, the Excess Profits Tax Act, Tribunal, Tribunal, Income Tax, the Supreme Court

PERSON: Calcutta Bench, Cargoes, Section C. Mitra, Mitra, Mitra, Mitra, Pal, Scanlan, Rowlat J., Herschell, Lord Hanworth M. R., Grainger, Mitra, Mitra, Mitra, Mitra, Goldwyn Mayer, Goldwyn Mayer, I. L. R., Pal, Cawnpore, Nagayya, Madras, Madras, Mitra, Mitra, Pal, Pal, Mitra, Mitra, Pal, Nagayya, Madras, Cawnpore, Madras, Mitra, K.C. Chunder, J.26

FAC: Port Said, IA 49

GPE: Alexandria, the United Kingdom, India, Egypt, Egypt, Egypt, India, India, India, India, Egypt, Egypt, Egypt, India, Egypt, India, India, India, India, India, India, India, Egypt, India, Egypt, India, India, England, United Kingdom, the United Kingdom, England, Sections 3, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, Bombay, India, India, Bombay, India, Bombay, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, case.19, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, Egypt, India, India, India, India, India, India, Bombay, Bombay, Honk Kong, India, India, India, India, India, India, India, India, India, India

PRODUCT: Calcutta, Cal 201

MONEY: 21/2 per cent commission, 51/2 per cent

PERCENT: 11/2 percent

LOC: British India, British India, British India, British India, British India

ORDINAL: first, first, secondly, second, first, second, third, second, second

DATE: 1928, 91, 1842, 115-116-', 1896, 1842, 4, 1940, 43, 1937, 1937, annual, 1945, 42, 42

LANGUAGE: English, English, English

EVENT: S 42