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Income-tax Appellate Tribunal, Bombay v B P Byramji & Co   flag  1

[1945] AllINRprNag 67; (1946) 14 ITR 174; [1946] ILR Nag 387; [1946] AIR Nag 188
All India Reporter - Nagpur
India - Maharashtra
23rd July, 1945

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Commissioner of Wealth Tax West Bengal v Imperial Tobacco Co of India Ltd [1966] INSC 104; [1966] SCR 174; AIR 1967 SC 230 Supreme Court of India India 15 Apr 1966 LIIofIndia flag 1

Legislation Cited

Legislation Name Provision
Finance Act s6, s34

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Mahairam Kamjidas's(1)case ','makes the machinery workable, utres valeat potius quam pereat" We, therefore, think that we should read sub-sec (6), according to the provision of which interest has to be calculated as provided in sub-sec (8) in a manner which makes it workable and thereby prevent the clear intention of sub-sec (8) being defeated Now, how is that best done? As we have (1) (1940) 8 ITR 442; AIR 1940 PC 124 Privy Council India circa 1940 flag
[1939] Bom 362 [1939] Bom 362 India - Maharashtra circa 1939 flag 2
(1939) 7 Itr 3621 (1939) 7 ITR 3621 circa 1939 1
British Sugar Manufacturers Ltd v Harris (1938) 2 KB 220 United Kingdom circa 1938 LexisNexis / Westlaw flag 7
Harris (1937) 21 Tax Cas 528 United Kingdom circa 1937 flag 9
[1934] Itr 2362 [1934] ITR 2362 circa 1934 2
189 IC 154 189 IC 154 United Kingdom circa 1940 flag 2
159 LT 365 159 LT 365 United Kingdom circa 1940 flag 2
107 LJKB 472 107 LJKB 472 King's Bench United Kingdom circa 1940 flag 2
2 P 196 2 P 196 circa 1940 5
2 P 195 2 P 195 circa 1940 8
2 Cal 215 2 Cal 215 United States - California circa 1940 flag 2
Air 1945 Mad 329 AIR 1945 Mad 329 India - Tamil Nadu circa 1945 flag 2
Air 1945 Mad 311 AIR 1945 Mad 311 India - Tamil Nadu circa 1945 flag 1

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