{"id":158982,"date":"1941-03-11T00:00:00","date_gmt":"1941-03-10T18:06:40","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/bengal-flour-mills-co-ltd-vs-re-on-11-march-1941"},"modified":"2017-04-02T16:45:08","modified_gmt":"2017-04-02T11:15:08","slug":"bengal-flour-mills-co-ltd-vs-re-on-11-march-1941","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/bengal-flour-mills-co-ltd-vs-re-on-11-march-1941","title":{"rendered":"Bengal Flour Mills Co., Ltd., vs Re. on 11 March, 1941"},"content":{"rendered":"<div class=\"docsource_main\">Calcutta High Court<\/div>\n<div class=\"doc_title\">Bengal Flour Mills Co., Ltd., vs Re. on 11 March, 1941<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1941 9 ITR 568 Cal<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>DERBYSHIRE, C.J. &#8211; The Reference in the present case is concerned with the right and claim of a successor company to take advantage of the unabsorbed depreciation allowance of its predecessor.<\/p>\n<p>The facts are fully set out in the letter of Reference. The question that is asked is &#8211;\n<\/p>\n<p>&#8220;Whether on the facts and circumstances of the case the Income-tax officer was correct in law in refusing to carry forward the sum of Rs. 77,060 as unabsorbed depreciation into the 1938-39 assessment of the Bengal Flour Mills Company, Limited ?&#8221;\n<\/p>\n<p>This matter has been fully discussed in the Reference made in respect of the assessment of the Indian Iron and Steel Company Limited in which we have just given our opinion. Following on the opinion that we have given in that case and for the reasons we have given, the answer to the question asked here must be in the affirmative, namely, that the Income-tax Officer was correct in law in refusing to carry forward the sum of Rs. 77,060 as unabsorbed depreciation into the 1938-39 assessment of the Bengal Flour Mills Company Limited.\n<\/p>\n<p>PANCKRIDGE J. &#8211; I agree.\n<\/p>\n<p>Reference answered in the affirmative.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Calcutta High Court Bengal Flour Mills Co., Ltd., vs Re. on 11 March, 1941 Equivalent citations: 1941 9 ITR 568 Cal JUDGMENT DERBYSHIRE, C.J. &#8211; The Reference in the present case is concerned with the right and claim of a successor company to take advantage of the unabsorbed depreciation allowance of its predecessor. The facts [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[22,8],"tags":[],"class_list":["post-158982","post","type-post","status-publish","format-standard","hentry","category-calcutta-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bengal Flour Mills Co., Ltd., vs Re. on 11 March, 1941 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/bengal-flour-mills-co-ltd-vs-re-on-11-march-1941\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bengal Flour Mills Co., Ltd., vs Re. on 11 March, 1941 - Free Judgements of Supreme Court &amp; 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