|
2 P 195
|
2 P 195
|
|
|
|
|
|
 8
|
|
British Sugar Manufacturers Ltd v Harris
|
(1938) 2 KB 220
|
|
United Kingdom
|
circa 1938
|
LexisNexis / Westlaw
|
|
7
|
|
2 P 196
|
2 P 196
|
|
|
circa 1938
|
|
|
5
|
|
Air 1945 Mad 329
|
AIR 1945 Mad 329
|
|
India - Tamil Nadu
|
circa 1945
|
|
|
2
|
|
[1939] Bom 362
|
[1939] Bom 362
|
|
India - Maharashtra
|
circa 1939
|
|
|
2
|
|
[1934] Itr 2362
|
[1934] ITR 2362
|
|
|
circa 1934
|
|
|
2
|
|
189 IC 154
|
189 IC 154
|
|
United Kingdom
|
|
|
|
2
|
|
159 LT 365
|
159 LT 365
|
|
United Kingdom
|
|
|
|
2
|
|
107 LJKB 472
|
107 LJKB 472
|
King's Bench
|
United Kingdom
|
|
|
|
2
|
|
2 Cal 215
|
2 Cal 215
|
|
United States - California
|
|
|
|
2
|
|
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
|
|
1
|
|
Air 1945 Mad 311
|
AIR 1945 Mad 311
|
|
India - Tamil Nadu
|
circa 1945
|
|
|
1
|
|
(1939) 7 Itr 3621
|
(1939) 7 ITR 3621
|
|
|
circa 1939
|
|
|
1
|
|
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
|
|
|
|
