Sookerating Tea Co (P.) Ltd. Vs. Commissioner of Income Tax, Assam.

Decided On : Jan-17-1977

Court : Guwahati

LAW: Section 10(1, section 295(2)(b)(i

MONEY: 256(1, forty per cent

DATE: 1961, 1962, years, 1966-67, 1967-68, 1969-70, the assessment year 1966-67, the assessment year 1966-67, 1967-68, 1962, the assessment year 1969-07, this year, the assessment year 1966-67, the assessment year 1969-70, the assessment year 1966-67, the assessment year 1967-68, 1967-68, three assessment years, 1962, '10, the previous year, '8, 1962, 1967]63ITR632(SC, 1969]73ITR685(SC

ORG: Appellate Tribunal, Tribunal, the Allahabad Bank, Tarajan Tea Co., P.) Ltd., the Allahabad Bank, the Allahabad Bank, the Allahabad Bank, Appellate, Appellate, Appellate, Appellate, Tribunal, Tribunal, Appellate, Tribunal, Tribunal, Tribunal, the Allahabad Bank, Tribunal, Tribunal, Tarajan Tea Co., P.) Ltd., Board, the Central Government, -(i, Tribunal, Tribunal, the Allahabad Bank, Tribunal, the Allahabad Bank, Allahabad, Tribunal, Tribunal, Tribunal, the Allahabad Bank, Tribunal, Tribunal, the Allahabad Bank, Tribunal, Tribunal, Tribunal, Maharashtra Sugar Mills Ltd., Prithvi Insurance Co. ltd., Hooghly Trust (P.) Ltd.

PERSON: Gauhati Bench, R. L. Jain, B. N. SHARMA J. - I

CARDINAL: 8, 18,266, three, 1, 2, 3, 21,351, three, 9,732, 21,351, three, 11,619, three, 40,361, 26,009, 9,000, 31,361, 9,000, 40,361, 8, 10,000, 8, 14,073, 8, 26,009, 40,361, 14,352, 8, 8, 8, three, 1, 2, 3, 295, 295, 1, 7, 8, 8, 1, three, 8, 8, three, 8, 8, three, three, three, three, 8, 100%', three, one, three, 8, 1971]82ITR452(SC

PERCENT: 40%, only 40%, only 40%, 40%, only 40%, 40%, only 40%, 40%, 40% - 60%, 40%

FAC: the Gazette of India

GPE: India, India, India