Commissioner of Income-tax Vs. Ruston and Hornsby India (Pvt.) Ltd.

Decided On : Oct-30-1985

Court : Mumbai

LAW: section 18, section 4

PERSON: Bharucha, J.1, Bench, Jetly

MONEY: 256(1, 10 per cent

DATE: 1961, 1964, January 1, 1965, January 1, 1966, January 1, 1967, 1964, January 1, 1965, January 1, 1966, January 1, 1967, January 1, 1968, January 1, 1969, 1964, 1964, April 1, 1964, the year prior to, December 31, 1964, the year ended December 31, 1967, the year ended December 31, 1968, 1975, the year, year, the previous year, 1965-66, the previous years, 1967-68, 1968-69, the previous year, 1969-70, the previous year, 1970-71, the year ended December 31, 1968

CARDINAL: 1, 75,000, 1, 2, 45,000, 70,000, 4,007, 1, 2, two hundred thousand, 75,000, 45,000, 25,000, 65,993, 1981]132ITR559(SC, 51, 2, 574, 1984]150ITR484(Bom, 1981]132ITR559(SC, 1984]150ITR484(Bom, 45,000, 25,000, 4,007, 65,993

ORG: the Companies (Profits) Surtax Act, the Companies (Profits) Surtax Act, the doubtful debts reserve, Appellate, Tribunal, the Supreme Court, Vazir Sultan Tobacco Co. Ltd., CIT, CIT, Hindustan Lever Ltd., the Supreme Court, the Supreme Court, the Supreme Court, Goodlass Nerolac Paints Ltd., CIT, Vazir Sultan Tobacco Company's, the Goodlass Nerolac Paints Ltd.'s, the doubtful debts reserve, Tribunal, capital.9