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Niranjan & Co P Ltd v Commissioner of Income Tax, West Bengal    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Income-Tax, Madras v S Raman Chettiar	(1965) 55 ITR 630			circa 1965			6
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
Balchand v Income-Tax Officer, Sagar	72 ITR 197			circa 1940			1
CIT v A Raman & Co	67 ITR 11			circa 1940			15
SNarayanappa v Commissioner of Income Tax	63 ITR 219			circa 1940			25
Commissioner of Income-tax, Bombay City v Ranchoddas Karsondas	36 ITR 569			circa 1940			6