Commissioner of Income-tax Vs. George Williamson (Assam) Ltd.

Decided On : Jul-17-2003

Court : Guwahati

LAW: Section 260A, Section 2(8, Explanation 1 to Rule 2, Section 2 of the Act of 1964, Rule 1 of the First Schedule, Section 2, Section 4, the Companies Act, Section 6 of the Act of 1964, Rule 1 of the Second Schedule, Rule 1, Explanation 1 to Rule 2, Explanation 1 to Rule 2, Rule 1 of the Second Schedule', Rule 1, Explanation 1 to Rule 2, Rule 1, the Explanation 1 to Rule 2, Explanation 1 to Rule 2

NORP: D., Gauhati, Indian

CARDINAL: 1, 1, 2, 5, 1, 2, 2, 5, 8), two hundred thousand, twelve, 392, 393, 394, 2, five, five, five

DATE: 1961, April 4, 2000, 3, 4, 1993, 1964, 1964, 1964, 1964, 1961, the relevant year, the relevant year, 1956, April 4, 2000

ORG: Appellate Tribunal, Tribunal, the Commissioner of Surtax (Appeals, the Companies (Profits) Surtax Act, Tribunal, capital reserve, the Companies (Profits) Surtax Act, Tribunal, the Commissioner of Surtax (Appeals, Sections 391, the Reserve Bank of India, The Commissioner (Appeals, Appellate Tribunal, the Commissioner of Surtax, the capital reserve, Tribunal, Sterling Tea Company, Tribunal, the Reserve Bank of India, Tribunal, the Sterling Tea Companies, Tribunal

PERSON: Guwahati Bench, Guwahati, Second Schedule, U. Bhuyan, A.K. Saraf, S.K. Agarwal, George Williamson, ReserveBank, Guwahati Bench, Bhuyan, Shri Bhuyan

GPE: S.T.A. Nos, assessee, India, India

WORK_OF_ART: the Second Schedule, the Second Schedule

MONEY: Ten per cent

ORDINAL: Second, Second, Second

EVENT: the Second Schedule