Warren Tea Limited Vs. State of Assam and ors.

Decided On : May-02-2007

Court : Guwahati

LAW: the Companies Act, the Income Tax Act, the Companies Act, the Civil Rule No. 6135, the Income Tax Act, the Income Tax Act, Section 8, the Rule 5 of the Assam Agricultural Income Tax Rules, Section 40A(5, the Income Tax Act, Section 37(2A, Section 27 of the Act 1939, the Civil Rule No. 6135, the Civil Rule No, Section 2(a, Section 2(b, Section 8, Section 8 of the Act 1939, Section 2, the Income Tax Act, Section 7 of this Act, the Rule 5 of the Assam Agricultural Income-Tax Rules, the Rule 8, the Income Tax Act, the Rule 5 of the Assam Agricultural Income Tax Rules 1939, the Rule 8, the Income Tax Act, Section 20 of the Assam Agricultural Income-tax Act, Section 49, Section 10, Section 8 of the Act of 1939, Rule 5 of the Assam Agricultural Income Tax Rules, Section 8(2, Section 7 of this Act, Section 8 of the Act, Rule 5 of the Assam Agricultural Income Tax Rules, the Income Tax Act, Rule 8, the Income-Tax Act, Section 2(a)(2, the State Act, the State Act

PERSON: T. Nandakumar Singh, Chowringhee Road, Guwahati, A.K. Goswami, A. Talukdar, 31.3.1998, 31.3.1998, 31.3.1998, 31.3.1998, A.K. Goswami, Mis George Williamson, George Williamson, George Williamson, Gogoi, George Williamson, D.N. Baruah, George Williamson, Chandra Sangma, Santosh Shankar Acharya, Palitana Sugar Mill, Guwahati, 31.3.1998, 31.3.1998

NORP: J.1, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Rules, Rules

DATE: 1998, 1998, 31, 1956, 1961, 1962, 1939, 1939, 1961, 1956, 1973, the assessment year 1981-82, 1998, 19.11.1984, 19.11.1984, 1981-82, 1961, 1962, 19.11.1984, 24.4.1986, 1939, 1962, years 1978-79, 1979-80, 1980-81, 1981-82, 24.4.1986, 28.3.1988, 2.5.1990, 1979-80, 1980-81, 1998, 1998, two assessment years 1982-83, 1983-84, the assessment year 1982-83, 13.7.1987, the assessment year 1983-84, 21.11.1988, 24.4.1986, 1998, 1998, 1939, 1961, 43 of 1961, 1939, 1962, 1962, 1939, 1962--8.(1, 24.4.1986, 1998, 1998, 1939, 1961, 1961, 1997, 14, 2007, 1939, 1997(3, 2001, Para 13, 1961, 1939, 1962, 1939, 24.4.1986, 1998, 1998

CARDINAL: one, two, two, 1962.5, 13, 5.3.1984, 37(2A, 1961.6, 1.3.1990, 20.3.1984, 1.3.1990, 5ATTA/90, 1.3.1990, two, 1.3.1990, 21.11.1988, 1.3.1990, 1.3.1990, 1.3.1990, 1998.10, 2, 5, 8, 30, 8, 2, 2, 3, 178, 1, 6, 1961.14, 2, 178, 1, 14, 2000CriLJ3939, 25, two, 1.3.1990, 1.3.1990

ORG: Warren Tea Limited, Taxes, Taxes, Board of Revenue, Government Advocate, Court, Income Tax Rules, the Agricultural Income Tax, the Assam Agricultural Income Tax Rules, the Foreign Exchange Regulation Act, the Income Tax Department, the Assessing Authority, The Agricultural Income Tax Officer, Assam, the Assam Agricultural Income Tax Act, the Agricultural Income Tax Officer, Assam, Guwahati, AITO, Agricultural Income Tax, AITO, the Rules 6D, AITO, Section 8(2)(f)(vii, Taxes, Guwahati, Taxes, AITO, AITO, the Central Assessment Order, Taxes, Guwahati, Taxes, Guwahati, the Assam Board of Revenue, Revenue Board, Taxes, Board of Revenue.9, AITO, Tinsukia, Board of Revenue, Taxes, Board of Revenue, the Assam Agricultural Income Tax Act, follows:(a, Sub-Clause, the Assam Agricultural Income-tax Officer, Taxes, Taxes, the Agricultural Income, Learned Counsel, Taxes (Appeals, AITO, Williamson Magor and Company Ltd., Taxes (Appeals, the Central Income Tax Authority, the Agricultural Income Tax Officer, Taxes (Appeals, Williamson Magor and Co. Ltd., Taxes (Appeals, the Income Tax Officer, the Agricultural Income Tax Officer, tea.17, Williamson Magor and Co. Ltd., the Agricultural Income Tax Officer, the Central Income Tax, Agricultural Income Tax Act, the Central Income Tax Act, the Agricultural Income Tax Officer, the Central Income Tax, Court, the Income-Tax Officer, Court, Court, the Income-Tax Officer, the Agricultural Income-Tax Officer, State of Assam and Ors, The Apex Court, State, Maharastra, Ors, The Apex Court, Bhavnagar University, P) Ltd., Ors, Bhavnagar University, Palitana Sugar Mills, P) Ltd., Ors, AIR 1974 SC 1868).19, Taxes, Board of Revenue, Taxes, Board of Revenue

PRODUCT: Calcutta

GPE: India, Upper Assam, Assam, Assam, the Province of Assam, Assam, India, C.R., C.R., follows--6, Delhi, C.R., C.R.

ORDINAL: second, second, second, second

EVENT: the Assessment Year 1978-79

WORK_OF_ART: The Civil Rule No, Civil Rule No

TIME: under this Act

PERCENT: forty percent, 60%, forty percent, sixty percent, sixty percent, only six percent