Commissioner of Income-tax and ors. Vs. M.L. Mahindra and Amsoi Tea Estate

Decided On : Jan-13-1977

Court : Guwahati

LAW: Section 256(1, Section 154, Section 256(1, Section 263, Section 13 of the Partnership Act, Constitution, Rule 24, Rule 24

CARDINAL: two, 8, six, 1972.6, 8, two, 13,520, 21,182, 43,719, 16,421, 1977.13, two, 295, two, one, 296, 16, 1964]51ITR467(Mad, two

ORG: Appellate Tribunal, Tribunal, M/s. Amsoi Tea Estate, M/s. Amsoi Tea Estate, Appellate, Appellate, Tribunal, Appellate, M/s. Amsoi Tea Estate, Tribunal, Tribunal, Tribunal, accordingly.10, Tribunal, Tribunal, Tribunal, Bar, the Supreme Court, Tribunal, the Supreme Court, the Supreme Court, the Supreme Court, Sections 2, the Supreme Court, the Supreme Court, Supreme Court

PERSON: Gauhati Bench, Shri M. L. Mahindra, M. L. Mahindra, Nowgong, M. L. Malpani, M. L. Mahindra, M. L. Mahindra, R. M. Chidambaram Pillai, R. M. Chidambaram Pillai, Mathew Abraham, B.N. Sarma

DATE: 1961, '3, 1962, years 1960-61, 1961-62, 1962-63, 1963-64, 1964-65, 1965-66, August 6, 1970, December 12, 1967-68, 1968-69, 1969-70, the assessment year 1966-67, 1967-68, the assessment year 1968-69, the assessment year 1969-70, January 3, 1977]10ITR292(SC, 1977]10ITR292(SC, '15, 10, 301, 1977]10ITR292(SC, '17

PERCENT: only 40%, 60%, 60%, 60%, 60%, 40%, 60%, only 40%, 100%, only 40%, 60%, only 40%, 40%, only 40%, only 40%, only 40%, 60%, 60%

ORDINAL: first

TIME: 16 of the Act