Makum Tea Company (India) Ltd. and anr. Vs. Commissioner of Income-tax

Decided On : Jan-19-1989

Court : Guwahati

LAW: Section 37, Section 40(a)(ii, the Surtax Act', Section 37, Section 37, Section 2(43, Section 2(43, Section 14, Section 28 of the Act, Section 2(24, the Surtax Act, Section 10(4, Section 10(4, the Bengal Cess Act, Section 10(4, Section 10, Section 10(4, Section 10(4, Section 10(4, Section 10(4, the Surtax Act, Section 4, the Surtax Act, Section 37, Section 37

PERSON: B.L. Hansaria, Shri Saraf, Shri Saraf, Shri Saraf, Shri Saraf, Jaipuria Samla Amalgamated Collieries Ltd., Jaipuria

DATE: J. 1, 1961, 1964, 1961, 1964, '40, 30 to 39, 1961, the 1st day of April, 1965, 1961, 1964, 1971]82ITR580(SC, 1971]82ITR580(SC, 1922, 1880, 1930, annual, annual, the last three years, 1971]82ITR580(SC, the previous year or previous years, 1964

ORG: the Companies (Profits) Surtax Act, the Companies (Profits) Surtax Act, the Companies (Profits) Surtax Act, CIT, inter alia, Tribunal

CARDINAL: 2, 3., 4, two, 1, 2, 5, 43, 6, one, 8, 9, two, two, 10, one, 11, 12

ORDINAL: first, first, first, second

GPE: Sections, Jaipuria

NORP: Indian