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Nov 01 1960

Calcutta Discount Company Limited Vs. Income-tax Officer, Companies Di ...

Court: Supreme Court of India

Decided on: Nov-01-1960

Reported in: AIR1961SC372; [1961]41ITR191(SC); [1961]2SCR241

Das Gupta, J.1. This appeal is against an appellate decision of a Bench of the Calcutta High Court by which...


Dec 04 2002

Discount and Finance House of India Ltd. Vs. S.K. Bhardwaj, Cit and or ...

Court: Mumbai

Decided on: Dec-04-2002

Reported in: 2003(3)ALLMR621; 2003(3)BomCR283; (2003)180CTR(Bom)278; [2003]259ITR295(Bom); 2003(2)MhLj772

mean 'interest on loans and advances' included commitment charges and discounts on promissory notes/bills of exchange, but the Legislature expressly excluded


Nov 26 1984

Calcutta Discount Co. Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Nov-26-1984

Reported in: [1986]161ITR301(Cal)

Ajit K. Sengupta, J. 1. In this reference under Section 256(2) of the Income-tax Act, 1961, for the assessment years...


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Jan 06 1965

India Discount Co. Ltd. Vs. Commissioner of Income-tax, Central

Court: Kolkata

Decided on: Jan-06-1965

Reported in: AIR1967Cal475,[1967]64ITR301(Cal)

Mitter, J. 1. The question referred to this Court under section 66 (1) of the Act is:'Whether on the facts...


Mar 20 1952

Discount Bank of India Ltd., Delhi Vs. Triloki Nath and ors.

Court: Punjab and Haryana

Decided on: Mar-20-1952

Reported in: AIR1953P& H145; [1953]23CompCas235(P& H)

11, Banking Companies (Amendment) Act, Act 20 of 1950.2. The Discount Bank of India, Limited, Delhi, which is now in liquidation,


Apr 30 1953

Discount Bank of India Vs. A.N. Mishra

Court: Punjab and Haryana

Decided on: Apr-30-1953

Reported in: AIR1955P& H165

him. 2. The facts of the case are simple. The Discount Bank of India Limited, Delhi, brought a suit against one


Jul 04 1952

Discount Bank of India Ltd. Vs. A.N. Misra

Court: Punjab and Haryana

Decided on: Jul-04-1952

Reported in: AIR1953P& H256; [1953]23CompCas446(P& H)

Court of Bombay. The appellant in the appeal is the Discount Bank of India Limited and since the appeal was filed


Mar 26 1952

Calcutta Discount Co. Ltd. Vs. Income Tax Officer, Companies District ...

Court: Kolkata

Decided on: Mar-26-1952

Reported in: AIR1952Cal606,[1952]21ITR579(Cal)

ORDERBose, J.1. This is an application under Art, 226 of the Constitution for appropriate writs, for quashing of certain income-tax...


Mar 06 1917

Five Percent Discount Cases

Court: US Supreme Court

Decided on: Mar-06-1917

Five Percent Discount Cases - 243 U.S. 97 (1917) U.S. Supreme Court Five


Aug 07 1969

Commissioner of Income-tax, West Bengal I Vs. India Discount Co. Ltd.

Court: Supreme Court of India

Decided on: Aug-07-1969

Reported in: AIR1970SC410; [1970]75ITR191(SC); (1969)2SCC514a; [1970]1SCR767

V. Ramaswami, J.1. The respondent is a private limited company (hereinafter referred to as the assessee). The appeal relates to...


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