The Commissioner of Income Tax Vs. Pricol Limited - Semantic Analysis by spaCy

Decided on: Apr-01-2014

Court: Chennai

LAW: Section 260A, this Tax Case (Appeal, Section 40(A)(9, Section 40A(10, Section 40A(9, Section 43B(b, the Income Tax Act, Section 40A(9, the Income Tax Act, the Income Tax Act, Section 40A(9, the Income Tax Act, Section 36(1)(iv, the Income Tax Act, the Income Tax Act, Section 40A(9, Section 36, Section 36, Section 43, Section 80CCD, Section 43B, Section 40A(9, Section 40A(9, Section 40A, Section 40A(9, Section 40A(9, the Income Tax Act, the Companies Act, Section 36(1, the Income Tax Act, Section 40A(9, Section 40A(9, Section 40A, Section 43B(b, the Income Tax Act, Section 40A(9, Section 40A(9, Section 40A(9, the Income Tax Act, Section 40A(9, Section 40A(9, Section 40A, the Income Tax Act, Section 40A(9, Section 40A(9, Section 40A(9, the Income Tax Act, the Income Tax Act, Section 40A(9, Section 40A(9, Section 40A(9, the Income Tax Act, Section 40A(9, Section 40A(7, Section 40A(7, Section 40A(7, Section 43(2, the Income Tax Act, the Societies Registration Act, section 36, section 28, Section 43, Sections 28 to 41, the Income Tax Act, Section 40A(9, the Finance Act, Section 40A(9, the Finance Act, the Societies Registration Act, Section 36, Section 36, Section 36, Section 36(1)(v, Section 36, Section 40A, the Societies Registration Act, Section 36, the Income Tax Act, Section 4 of the Payment of Bonus Act, Section 4 of the Payment of Bonus Act, the Income Tax Act, Section 6, the Bonus Act, Section 4, Section 32(1, the Income Tax Act, the Bonus Act, the Companies Act, the Companies Act, the Companies Act, the Wealth Tax Act, the Bonus Act, the Companies Act, Section 40A(9, Section 43B, the Income Tax Act, Section 40A(9, Section 36(1)(iv, the Income Tax Act, the Income Tax Act, the Provident Funds Act, the Provident Fund Act, the Provident Fund Act, Section 10(13)(iv, the Income Tax Act, the Income Tax Act, Section 409, the Indian Penal Code, Section 405, the Indian Penal Code, Section 40A(9, the Income Tax Act, the Second Schedule of the Super Profits Tax Act, the Companies Act, the Companies Act, Section 40A(9, Section 40A(9, Section 40A(9, the Income Tax Act, Section 40A(9, Section 40A(9, the Income Tax Act, Section 40A(9, Section 40A(9, Section 40A(9, Section 40A(7, Section 43B(b, the Income Tax Act, Section 40A(7, the Income Tax Act, Section 28, Section 43B(b, the Income Tax Act, Section 40A(7, Section 40A(7)(a, Section 40A, the Income Tax Act, Section 40A, Section 43, the Income Tax Act, Section 28 to 41, the Income Tax Act, Section 40A, the Societies Registration Act, Section 40A, Section 40A, Section 40A(7, the Payment of Gratuity Act, Section 4 of the Payment of Gratuity Act, Section 40A(7)(a, Section 40A, the Income Tax Act, Section 40A(9, Section 40A(7, Section 260A(4, Section 260A, Section 260A, Section 260A, Section 260A. Sub-section, Section 260A, Section 40A(9, Section 40A(7, Section 40A(7, Section 260A, section 260A(4, section 260A(4, Section 260A, Section 40A(9, the Income Tax Act, Section 40A(7, the Income Tax Act, Section 40A(7, the Income Tax Act, Section 40A(7, the Income Tax Act, Section 40A(9, Section 40A(7, the Income Tax Act, Section 40A(7, the Income Tax Act, this Tax Case (Appeal

ORG: the High Court, Honourable, Coimbatore, Controls Limited, Coimbatore, the Income Tax Appellate Tribunal, Madras ".D&quot, the Income Tax Appellate Tribunal, Court, the Income Tax Tribunal, the Income Tax Tribunal, the Income Tax Tribunal, the Income Tax Tribunal, Rs.6,82,96,470/-, Scheme, the Commissioner of Income Tax (Appeals, the Apex Court, Income Tax (Appeals, Appellate Authority, Income Tax (Appeals, the Income Tax Appellate Tribunal, Tribunal, the Apex Court, Income Tax (Appeals, Learned Standing Counsel, Tribunal, Tribunal, Learned Standing Counsel, Scheme, the Provident Fund, the Income Tax Act.7, Advanced Law Lexicon, 3rd Edition, C.I.T &, ANR, the Supreme Court, Income Tax (Appeals, V. Duncan Brothers &, Co. Ltd., the Supreme Court, Standing Counsel, Revenue, Clauses, the Income Tax, Learned Standing Counsel, ITR53(Metal Box Company of India Ltd., the Supreme Court, Income Tax (Appeals, ITR53(Metal Box Company of India Ltd., V. Andhra Prabha P. Ltd., ITR53(Metal Box Company of India Ltd., Income Tax (Appeals, ITR53(Metal Box Company of India Ltd., Income- tax v. Ranbaxy Laboratories Ltd., the Delhi High Court, Co. Ltd., Income- tax v. Ranbaxy Laboratories Ltd., Tribunal, Tribunal, the Trade Union, the Income Tax Act.13, Tribunal, Tribunal, Income Tax (Appeals, V. Duncan Brothers &, Co. Ltd., Iron Ores Ltd., Income Tax, the Supreme Court, the Income Tax Act.16, the Supreme Court, V. The Delhi Administration, Income Tax (Appeals, V. Duncan Brothers &, Co. Ltd., the Supreme Court, V. The Delhi Administration, Revenue, Income Tax (Appeals, V. Duncan Brothers &, Co. Ltd., the Supreme Court, Standing Counsel, Revenue, Financial Statements, the Income Tax Act.19, Standing Counsel, 06.07.1984, the Supreme Court, ITR53(Metal Box Company of India Ltd., Income Tax, ITR53(Metal Box Company of India Ltd., V. Andhra Prabha P. Ltd., ITR53(Metal Box Company of India Ltd., Company, Company, Tribunal, Tribunal, Tribunal, Company, the Supreme Court, the Supreme Court, Schedule VI, el., Schedule VI, sec, sec, P &amp, L, P &amp, L, The Supreme Court, Peglar, reserve).".30, the Supreme Court, Income Tax (Appeals, The High Court, The Supreme Court, ITR53(Metal Box Company of India Ltd., the Supreme Court, ITR53(Metal Box Company of India Ltd., the Supreme Court, Scheme, the Supreme Court, ITR53(Metal Box Company of India Ltd., Scheme, Standing Counsel, Advanced Law Lexicon, 3rd Edition, The Law Lexicon, Employer's State Insurance Act, Income Tax, Learned Standing Counsel, C.I.T &, ANR, Standing Counsel, Delhi Administration AIR1962SC1821, Income Tax, Duncan Brothers, Co. Ltd., V. The Delhi Administration, the Supreme Court, the Supreme Court, the Board of Directors, the Supreme Court, V. The Delhi Administration, the Supreme Court, The Supreme Court, The Supreme Court, the Supreme Court, V. The Delhi Administration, Income Tax (Appeals, V. Duncan Brothers &, Co. Ltd., the Supreme Court, the Super Profits Tax Act, Super Profits Act, the Super Profits Tax Act, the Supreme Court, Sultan Tobacco Co. Ltd., CIT, the Supreme Court, Schedule VI, the Supreme Court, The Supreme Court observed ".in, The Supreme Court, the Supreme Court, The Supreme Court, Learned Standing Counsel, Revenue, Schedule VI of, Income Tax (Appeals, V. Duncan Brothers &, Co. Ltd., Income Tax (Appeals, V. Duncan Brothers &, Co. Ltd., The Supreme Court, the Companies (Profits) Surtax Act, the Income Tax Act.45, Clause 6.15, assets.46, the Supreme Court, Income Tax (Appeals, V. Duncan Brothers &, Co. Ltd., the Supreme Court, the Supreme Court, ITR53(Metal Box Company of India Ltd., the Supreme Court, Income Tax (Appeals, V. Duncan Brothers &, Co. Ltd., the Income Tax Act.51, Learned Standing Counsel, Revenue, the Income Tax Act.52, Income- tax v. Ranbaxy Laboratories Ltd., Circular, ITR Statute, The Delhi High Court, Income Tax (Appeals, ITR53(Metal Box Company of India Ltd., The High Court, Tribunal, Income Tax (Appeals, ITR53(Metal Box Company of India Ltd., Income- tax v. Ranbaxy Laboratories Ltd., The Delhi High Court, The High Court, Income Tax, the Delhi High Court, the Payment of Gratuity Act, the Supreme Court held ".gratuity, The Apex Court, Scheme, the Income Tax Act.63, Court, Department, the Income Tax Tribunal, Court, the Income Tax Act.65, the High Court, the High Court, the Appellate Tribunal, the National Tax Tribunal, the High Court, the High Court, the Appellate Tribunal, the Appellate Tribunal, Court, Court, Court, Assessing, Court, the Apex Court, The Apex Court, The High Court's, Court, the Income Tax Appellate Tribunal, the Income Tax Act?.".70, the applicability of Section 40A(9, the Income Tax Appellate Tribunal, The Income Tax Appellate Tribunal, Madras ".D&quot, Income Tax (Appeals, Income Tax, Coimbatore, CHITRA VENKATARAMAN

LOC: Madras, circular.42

PERSON: JUSTICE, Appellant Vs, Avanashi Road, Chennai, N.V.Balaji Standing, P.Ramanatha Aiyar's, Insilco Limited, Nos.6, ITR St.10, Schedule VI, Schedule VI, Spicer, William Pickles Accountancy, Second Edn, fund&quot, Aiyar, Schedule IV, Law Lexicon, Coulthard, Coulthard, Coulthard, Coulthard, e. g., e. g., surplus&quot, Insilco Limited).53, Insilco Limited, Primary Teachers' Assn, Bench, Chennai 2, J.AND T.S.SIVAGNANAM, J.Sl Pre-Delivery Judgment

DATE: 2007, 1087, 1961, the assessment year 1999-2000, year 1999-2000, every year, each year, the end of each year, 2000, 43B(b, Section 43(2, three days, the number of years, the previous year, a particular year, 2010, (1996, that particular year, 1969, 1984, 2000, 1969, 1969, 2000, 1969, 2010, 2009, year 2002-2003, 2010, 8th October, 2010, allowed.14, (1996, 2012, 7, 1996, (1996, 40A(9, each year, each year, each year, the previous year, the previous year, 1860, 21 of 1860, the previous year, the previous year, 1984, 1860, the previous years, 1860, 1969, 2000, 1969, 1969, years, 1956, 1961, 1956, 2000, year 1978-79, 1969, the accounting year, 1969, 1969, a particular year, that year, a subsequent year, Section 40A(9, 34 of 1948, 1961, 1961, 2010, 1834, 45 of 1860, 1942, the current accounting year, 1996, 14".36, 1942, 1942, 1942, 2003, (1996, 1963, 1964, 1963, 1963, 1963, 1963, 1981, the current accounting year, 1956, the current accounting year, 1968, January 23, 1968, (1996, 1964, (1996, 1969, (1996, 2010, 2010, 21st September, 1970, 2000, 1969, 2000, 1969, 2000, Section 40A(7, the previous year, the previous year, the previous year, the previous year, 1860, 21 of 1860, less than 5 years, the number of years, 15 days, 2004, year, 3 days, years, 2013, 1975, 1999, 1999, 2007

CARDINAL: 245, 1, 2, one, 9, 1, 219, 73, 9, 245, 73, 123, 73, 245, 73, 334, 320, 314, 334, 219, 349, 219, 219, 5, 49A(9, 40A., 9, 1, 28, 41, 2, 43B.Notwithstanding, 1, 01.04.1980, 152, 16.2, 1, 1, 1, three, 1, 9, 1, 73, 245, 73, 123, 73, two, two, 2, 3, 36(v, 36, 42, 192, 245, 73, 73, 73, one, 1, 19, 117, 2, 2, 2, 59, 2, 1, 219, 1, 1, 132, 219, 219, 219, 73, 219, 334, 320, 320, 78, 13, 245, 73, 245, 73, 334, 245, 9, 2, 9, 9, 1, 1, 1, 4, 4, 260A, 4, 358, 4, two, two, 4, 1.4.2000, 1.4.2000.69, 1, 04.2014

NORP: Earth Movers, Earth Movers, Earth Movers, Sandur Manganese, Earth Movers, Earth Movers, Earth Movers, Earth Movers, Earth Movers, profession&quot

ORDINAL: first, second, third, third, second, 15th, first, second, second, first, second

GPE: assessee&quot, created.10, Workmen, Workmen, New Delhi, I.T.A.No.1088, assessee, Workmen, Workmen, Workmen, Workmen, Workmen, West Bengal, Workmen, New Delhi, New Delhi, formulation&quot

MONEY: 323 ITR166(M/S, 323 ITR166(M/S

PRODUCT: the VI Schedule

PERCENT: 10%, 13.28%

QUANTITY: 8 SCC31 paras

LANGUAGE: English

WORK_OF_ART: the Second Schedule of the Companies (Profits) Surtax Act

EVENT: the Super Profits Act