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Dec 31 1969

Collis Vs. Manohar Das

Court: Allahabad

Decided on: Dec-31-1969

Reported in: (1875)ILR1All745

Pearson, J.1. This is an appeal from an order passed under Section 407 of Act X of 1877, rejecting an application for permission to sue as a pauper. Such an order was not subject to appeal...


Feb 24 1930

Collie Vs. Fergusson

Court: US Supreme Court

Decided on: Feb-24-1930

Collie v. Fergusson - 281 U.S. 52 (1930) U.S. Supreme Court Collie v. Fergusson, 281 U.S. 52 (1930) Collie


Nov 24 1987

Mrs. Grace Collis and ors. Vs. Commissioner of Wealth-tax

Court: Kerala

Decided on: Nov-24-1987

Reported in: (1988)68CTR(Ker)165; [1988]172ITR597(Ker)

case, the Tribunal was justified in holding that the valuation of the shares held by the assessee in Collis Line P. Ltd. should be made by applyingRule 1D of the Wealth-tax Rules, 1957, for the assessment years


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Jun 03 1996

Mrs. Grace Collis and ors. Vs. Commissioner of Income-tax

Court: Kerala

Decided on: Jun-03-1996

Reported in: (1996)135CTR(Ker)25; [1997]226ITR55(Ker)

the case, the Tribunal was right in holding that on the amalgamation of Ambassador Steamships Pvt. Ltd. with Collis Line Pvt. Ltd., there was a transfer by the assessees of their shares in Ambassador Steamships Pvt. Ltd.


Sep 07 1981

Collis Line Private Ltd. Vs. New India Assurance Co. Ltd. and anr.

Court: Kerala

Decided on: Sep-07-1981

Reported in: AIR1982Ker127

Kochu Thommen J.1. This appeal arises from the judgment and decree of the learned Subordinate Judge of Cochin in O. S. No. 79 of 1972. The appellant is the defendant in a suit for the value...


Nov 28 1981

Collis Line Pvt. Ltd. Vs. Income-tax Officer, A-ward

Court: Kerala

Decided on: Nov-28-1981

Reported in: (1982)29CTR(Ker)135; [1982]135ITR390(Ker)

Kochu Thommen, J.1. The petitioner is a shipping company. During the accounting year relevant to the assessment year 1975-76, the petitioner earned interest on money invested in bank. The question is whether that interest is income...


Jan 20 1984

Mrs. Grace Collis Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Cochin

Decided on: Jan-20-1984

Reported in: (1984)8ITD453(Coch.)

The assessees in these appeals, who belong to the same family, owned the entire shares in the company Collis Line (P.) Ltd. The dispute in the present appeals relate to the capital gains arising out of the


Feb 23 2001

Commissioner of Income Tax, CochIn Vs. Mrs. Grace Collis and ors.

Court: Supreme Court of India

Decided on: Feb-23-2001

Reported in: AIR2001SC1133; [2001]248ITR323(SC); JT2001(3)SC199; 2001(1)KLT913(SC); 2001(2)SCALE207; (2001)3SCC430; [2001]2SCR98

the case, the Tribunal was right in holding that on the amalgamation of Ambassador Steamships Pvt. Ltd. with Collis Line Pvt. Ltd., there was a transfer by the assessee of their shares in Ambassador Steamships Pvt. Ltd.?


Feb 23 2001

Commissioner of Income Tax Vs. Grace Collis and ors.

Court: Supreme Court of India

Decided on: Feb-23-2001

Reported in: (2001)166CTR(SC)201

the case, the Tribunal was right in holding that on the amalgamation of Ambassador Steamships Pvt. Ltd. with Collis Line Pvt. Ltd., there was a transfer by the assessee of their shares in Ambassador Steamships Pvt. Ltd.?(2)


May 31 1996

Wealth-tax Officer Vs. Mrs. Grace Collis/Hazel

Court: Income Tax Appellate Tribunal ITAT Cochin

Decided on: May-31-1996

Reported in: (1982)1ITD72(Coch.)

the ACC, and relate to the assessment years 1970-71 to 1974-75 except in the case of Mrs. Grace Collis, where the appeals relate to the years 1970-71 to 1973-74. A common issue is raised in these appeals.


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