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Commissioner of Income-Tax, West Bengal v Calcutta National Bank Ltd

[1959] INSC 40; 1959 2 SCR Supl 660; AIR 1959 SC 928

Supreme Court of India

India

20th April, 1959

Legislation Cited

Legislation Name	Provision
Income Tax Act, 1922 (Cth)
Income Tax Act (Vic)
Finance (No. 2) Act, 1939	s2

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
United Commercial Bank Ltd , Calcutta v the Commissioner of Income-Tax, West Bengal	[1957] INSC 56; [1958] SCR 79; AIR 1957 SC 918	Supreme Court of India	India	23 May 1957	LIIofIndia		5
Sardar Indra Singh and Sons Ltd v Commissioner of Income-Tax, West Bengal	[1953] INSC 50; [1954] SCR 167; AIR 1953 SC 453	Supreme Court of India	India	23 Sep 1953	LIIofIndia		1
IRC v Buxton Palace Hotel	(1948) 29 Tax Cas 329		United Kingdom	circa 1948			2
IRC v Desoutter Bros Ltd	(1945) 29 Tax Cas 155		United Kingdom	circa 1945			4
Commissioners of Inland Revenue v Desoutter Bros Ltd	(1945) 29 Tax Cas 158		United Kingdom	circa 1945			1
Mellows v Buxton Palace Hotel Ltd	(1943) 25 Tax Cas 507		United Kingdom	circa 1943			1
(1941) 29 Tax Cas I4	(1941) 29 Tax Cas I4		United Kingdom	circa 1941			1
[1940] AC i055	[1940] AC I055; (1940) 81 TR 635		United Kingdom	circa 1940	LexisNexis / Westlaw		1
Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income Tax, Lahore	[1940] AC 1055; 8 ITR 635		United Kingdom	circa 1940	LexisNexis / Westlaw		37
Fry (Inspector of Taxes) v Salisbury House Estate Ltd	[1930] UKHL 1; [1930] AC 432; 15 Tax Cas 266	House of Lords	United Kingdom	4 Apr 1930	BAILII		40
(1930) 1 KB 563	(1930) 1 KB 563		United Kingdom	circa 1930	LexisNexis / Westlaw		1
Commissioners of Inland Revenue v The Tyre Investment Trust, Ltd	(1924) 12 Tax Cas 646		United Kingdom	circa 1924			4
Inland Revenue Commissioners v Westleigh Estates Co Ltd; South Behar Railway Co Ltd; Eccentric Club Ltd	[1924] LR 1 KB 390; 12 Tax Cas 657		United Kingdom	circa 1924	LexisNexis / Westlaw		30
Commissioners of Inland Revenue v The South Behar Railway Co , Ltd	(1923) 12 Tax Cas 687		United Kingdom	circa 1923			1
Gittus v Inland Revenue Commissioners	(1921) 2 AC 81		United Kingdom	circa 1921	LexisNexis / Westlaw		4
Commissioners of Inland Revenue v Korean Syndicate, Ltd	(1921) 12 Tax Cas 181		United Kingdom	circa 1921			11
1 KB 563	1 KB 563		United Kingdom	circa 1924	LexisNexis / Westlaw		1
[1988] SC 460	[1988] SC 460		United Kingdom - Scotland	circa 1988			3

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