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plantation and rocky area. It was stated
in the companys claim statement thus :
This is a chunk of land overgrown ... Tribunal constituted under the said Act
which adjudicated the Companys claim noted :
The date of commencement
Supreme Court of India
wholly and exclusively spent for the purpose of the
companys business. The Accountant Member on the other hand that ... regarded as detrimental to the profitable conduct of the
companys business.
On the above facts the following question has been
Calcutta High Court
effected, not for the
purposes of the Appellant Companys trade, but to enable it to terminate
a trading relation which ... expended for
the purposes of the Appellant Companys trade."
Now it is to be noticed that there is no reference
Calcutta High Court
required.
(g) To pay out of any of the companys funds all expenses of management
of the companys business
Calcutta High Court
adopted in order to arrive at the companys liability to tax.
On behalf of the Crown it is said that ... proper way in which to arrive at the companys
profits for taxation purposes in any year of assessment, and further
Calcutta High Court
material times, and is, pounds 8,350.
The companys regulations include clause 61 of Table "A" in the
companies (Consolidation ... other persons of a further 3,650 of the companys shares. These 3,650
shares are the subject
Calcutta High Court
superintendence of all the hands engaged in the companys
mills, shall approaches all cotton, wool, machinery and stores required ... companys mills and sell the same, shall sell at the
market rate all loose or baled yarn and cloth produced
Allahabad High Court
amount. It appears that 44.12 per cent. of the Indian companys
income arises from investments in shares in English companies ... dividends,
and, as to the balance, out of the Indian companys untaxed income. The
tax payer admits that he must
Calcutta High Court
company. No share account was
maintained in the companys books and minute book as such was
maintained, the minutes being ... Thus, at the commencement of Samvat year 2010, the
companys office at Bhavnagar showed loans given by the company
Gujarat High Court
clause net
profits means the amount for which the companys audited profits in any
year are assessed to income ... Government.
Under the Electricity (Supply) Act of 1948 the companys "clear profit"
in any year should not exceed "reasonable return
Kerala High Court
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