N.M. Anniah & Co. vs Commissioner Of Income-Tax, Mysore on 8 April, 1975
above contention of Sri Srinivasan. As observed by Rowlatt J. in Cape Brandy Syndicate v. Commissioners of Inland Revenue 21] 12 TC 358 (KB). taxation
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41 - 50 of 195 (0.36 seconds)Karnataka Forest Plantations ... vs Commissioner Of Income-Tax And Anr. on 11 March, 1985
quoted classical statement or principle in Cape Brandy Syndicate v. IRC [1921] 1 KB 64, referred to with approval by the Supreme Court and this
Bangalore Wood Industries vs Asst. Commissioner Of Commercial Taxes ... on 15 July, 1993
cannot be attracted by implication. The doctrine stated by Rowlatt, J. (Cape Brandy Syndicate v. Inland Revenue Commissioners [1921] 1 KB 64) is quite well
Khoday India Limited Reptd. By Its ... vs The State Of Karnataka Reptd. By Its ... on 29 January, 2007
nature of such treatment, liquor is assigned different names like whisky, brandy, gin etc. The process of maturing in the wooden cask is over ... impose a fine equivalent to the rate of excise duty levied on brandy or whiskey under the Karnataka Excise (Excise Duties and Fees) Rules
Associated Electronic And Electrical ... vs Assistant Collector Of Central Excise, ... on 6 November, 1984
taxation enactment the oft quoted classical statement of Rowlatt, J., in Cape Brandy Syndicate v. Inland Revenue Commissioners - (1921) 1 KB 64 at page
Mysore Thermo Electric (P) Ltd. vs Commissioner Of Income Tax on 22 December, 1995
occasion to consider which are as follows :
"Cases referred to :
Cape Brandy Syndicate vs. IRC (1920) 12 Tax Cases
A.H. Thimmappa vs T.H. Ramiah on 13 June, 1989
Calcutta ) where approving the authoritative pronouncement in Cape Brandy Syndicate v. Inland Revenue Commissioners (1921) 2 K.B. 403) that the subsequent legislation
Shamanur Kallappa And Sons And Ors. vs State Of Karnataka, By Its Secretary To ... on 26 May, 2003
often quoted passage relating to construction of taxing statute in cape brandy syndicate v. Inland revenue commissioner
Madhur Trading Co. And Others vs State Of Karnataka And Others on 22 January, 1993
cannot be attracted by implication. The doctrine stated by Rowlatt, J. (Cape Brandy Syndicate v. Inland Revenue Commissioners [1921] 1 KB 64) is quite well
D.A. Graham And N.G.F. Graham vs Commissioner Of Income Tax And Ors. on 19 April, 1985
mind the oft-quoted classical passage of Rowlatt J. in Cape Brandy Syndicate v. IRC [1921] 1 KB 64, at p. 71, in construing