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IOR/L/L/8/276
- Record Id:
- 040-004541771
- Hierarchy Root Ancestor Record Id:
- 032-000206655
- MDARK:
- ark:/81055/vdc_100184347652.0x000001
- LARK:
- SLARK:
- Format:
- ISAD(G)
- Reference (shelfmark):
- IOR/L/L/8/276
- Title:
- P.C. Appeal between the Secretary of State for India in Council (Petitioner) and Messrs. Steel Dros. & Co. Limited (Opposite Party) regarding income-tax.
- Scope & Content:
-
Documents related to P.C. Appeal between the Secretary of State for India in Council (Petitioner) and Messrs. Steel Dros. & Co. Limited (Opposite Party) from Rangoon regarding whether certain gains of the Petitioners are subject to income-tax. The judgment in the House of Lords is that the bonus shares are not part of income therefore should not be taxed as so.
The file includes:
Petitions for Special Leave to Appeal;
Instructions;
The Indian Income-Tax Act, 1918;
Copy Judgments of High Court;
Opinion of the Commissioner of Income Tax, Burma;
Copy Statement of Facts, Question Referred and Documents to Accompany;
Draft Affidavit in support of special leave to appeal;
Respondent's Costs of opposing Petition for Special leave to appeal;
Associated Notes and Correspondence.
- Collection Area:
- India Office Records and Private Papers
- Project / Collection:
- India Office Records
- Hierarchy Record Ids:
- 032-000206655
036-003463046
040-004541771 - Is part of:
- IOR/L/L : Legal Adviser's Records
IOR/L/L/8 : Legal Adviser's Papers
IOR/L/L/8/276 : P.C. Appeal between the Secretary of State for India in Council (Petitioner) and Messrs. Steel Dros. & Co. Limited… - Hierarchy:
- 032-000206655[0008]/036-003463046[0275]/040-004541771
- Container:
- View / search within Archive / Collection: IOR/L/L
- Record Type (Level):
- File
- Extent:
- 1 folder
- Digitised Content:
- Languages:
- English
- Scripts:
- Latin
- Start Date:
- 1924
- End Date:
- 1925
- Date Range:
- 1924-1925
- Era:
- CE
- Access:
-
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- User Conditions:
- Former External References:
- 1794
- Former Internal References:
- Box 21(128)
- Material Type:
- Archives and Manuscripts
- Legal Status:
- Public Record(s)