opinion the decision of the Supreme Court in the case of McDowell & Co. Ltd. vs. CTO (1985) 154 ITR 148 (SC), squarely applies ... plain and bona fide commercial transaction and hence the decision in the McDowell's case (supra) does not apply-no tax evasion is proved
Mcdowell & Co. Ltd. vs Assistant Commissioner Of Income-Tax on 18 February, 1997
Equivalent citations: [1997]62ITD276(BANG)
ORDER
Ammini, JM
1. The appeal
State Of Kerala vs Mcdowell & Co. Ltd on 15 February, 1994
Equivalent citations: 1995 AIR 1445, 1994 SCC SUPL. (2) 605, AIR 1995 SUPREME ... Sahai , S.P Bharucha , N Venkatachala
PETITIONER:
STATE OF KERALA
Vs.
RESPONDENT:
MCDOWELL & CO. LTD.
DATE OF JUDGMENT15/02/1994
BENCH:
SAHAI
Mcdowell And Co. Ltd. vs Assistant Commissioner Of Sales Tax on 29 March, 1985
Equivalent citations: [1986]62STC164(KER)
Author: K.S. Paripoornan
Bench ... implead the General Secretary of McDowell and H. R. B. Employees Congress and another in the original petition. We indicated to counsel that the petitioners
Deputy Commissioner Of Sales Tax (Law), ... vs Mcdowell And Co. Limited on 7 April, 1978
Equivalent citations: [1980]46STC79(KER)
JUDGMENT
V.P. Gopalan Nambiyar ... representative of the first batch of cases. The assessee, M/s. McDowell & Co., manufactures foreign liquor at Shertallai and sells the same both locally
basis of the rule laid down by the Supreme Court in McDowell (164 ITR 148) (SC) the assessee should not be allowed depreciation ... attracting the rule laid down by the Supreme Court in McDowell's case (154 ITR 148) and consequently, were they right in disallowing
other constitutional provision. In State of A. P. & Ors. v. McDowell & Co. & Ors. [(1996) 3 SCC 709], this Court has opined that
held that excise duty component will form part of the turnover.: ( 1) McDowell & Company Limited v. Commercial Tax Officer ... manufacturers.
32. We shall now consider few case laws on the point. McDowell & Co, Ltd. v. Commercial Tax Officer
arbitrary".
83. However, the three-Judge Bench
in McDowell [State of A.P. v. McDowell and Co. , (1996) 3
SCC 709] dealt with ... Punjab , (1983) 2 SCC
277 : 1983 SCC (Cri) 405] as follows : ( McDowell
case [ State of A.P. v. McDowell
there is an apparent
contradiction in the three Judge Bench decision in McDowell
( State of A.P. v. McDowell ... Constitution.
88. We only need to point out that even after McDowell ( State
of A.P. v. McDowell and Co. , (1996) 3 SCC 709), this
