Western India Oil Distribution Co. Ltd. Vs. Commissioner of Income-tax, Bombay-i

Decided On : Jul-04-1978

Court : Mumbai

LAW: the I.T. Act, Section 6, section 10, Section 24, the I.T. Act, section 24(3

PERSON: S.K. Desai 1, Shah J., Joshi, Kaushal Chand Daga, Joshi, Munim, Munim

DATE: 1959-60, 1960-61, 1961-62, 1962-63, years, years 1958,, 1959, 1960, 1961, 1932, between June 14, 1942, December 11, 1942, January 31, 1948, September 2, 1948, November 4, 1948, the period January to August, 1949, the accounting year 1949, year 1950-51, the accounting years 1942 to 1946, year 1942-43, the accounting year, the calendar year 1941, the calendar year 1942, the assessment year 1943-44, 1946, the assessment years 1943-44, the assessment year 1948-49, year 1954-55, 1946, January 1, 1954, July 31, 1954, the accounting year 1954, year 1955-56, years 1948-49, 1954-55, year 1955-56, that year, 1922, that year, the assessment years 1956-57, 1957-58, the those years, the assessment year 1958-59, the assessment year 1955-56, the earlier years, year, 1959-60, the first of the years, the assessment year 1955-56, the subsequently years, that year, years 1955-56, 1956-57, 1957-58, the remaining years, all these years, all the past years, 1939-40, years, the assessment year 1955-56, the preceding years, the assessment year 1955-56, the years, the assessment year 1939-40, this year, the earlier years, year 1955-56, the earlier years, the past years', the years, years, the instant years, the years, years, years 1943-44, the years 1943-44, 1954-55, 1943-44, the relevant years 1943-44, 1954-55, these years, future years, under s. 12, future years, years 1943-44, 1959-60, the years 1943-44, the first of these years, the year 1944-45, three years, the year 1950-51, the year, year 1939-40, the year 1951-52, the assessment year 1953-54, year 1954-55, this year, the year, the beginning of the year, 1922, years 1942-43 and, 1943-44, 1922, 1961, 1922, the assessment years, 1943-44, 1954-55, a particular year, 1922, the following year, that year, years, under s. 12, '12, 1922, any year, that year, the following year, the following year, the following year, eight years, the years 1943-44, years, years, the calendar year 1944, the assessment year 1945-46, year 1944, 1944, 1943, that year, 1944, 1944, 1943, 1944, 1943, 1945-46, 1944, January 1, 1944, 1943, 1943, 1944, 1943, the year 1943, 1944, one assessment year, another year, the year 1944, 1943, 1943, 1944, 1943, the subsequent years, January 2, 1931, monthly, the previous year, year 1950-51, the year, the subsequent year, 1950-51, 1951-52, the assessment year 1951-52, the preceding year, the year, the preceding year 1950-51, the year, 1951-52, the year 1950-51, the year 1950-51, that year, the next year, any year, the following year, that year, any year, the following year, the subsequent year, the subsequent year, the previous year, that year, the previous year, the subsequent year, the preceding year, the subsequent year, the assessment year 1950-51, year 1951-52, the preceding year's, year, the preceding year, both years, the preceding year's, the assessment year 1951-52, the preceding year's, 1951-52, 1950-51, years, years, these years, the years, these years, the later years, these earlier years, these years, 1961]42ITR177(SC, the preceding years, a subsequent year, an earlier year, under s. 12, the subsequent year, the later year, the earlier year, 1966]59ITR699(SC, 1966]59ITR699(SC, year, years, the earlier year, the very next year or, all the years, 1943-44, 1954-55, 1922, the assessment years, the last of the years, 1954-55, this year, under s. 12, this year, this year, the other years, this year, this assessment year, 1954-55, a later year, this year, that year, year, years 1943-44, 1953-54, 1959-60, year 1954-55, 1959-60

GPE: India, Explanations, Manmohan, Delhi

ORDINAL: second, first, second, third, second, second, first

ORG: the Defence of India Act, Government, ITO, ITO, ITO, ITO, ITO, ITO, ITO, ITO, ITO, AAC, ITO, AAC, ITO, AAC, ITO, Tribunal, Tribunal, AAC, ITO, AAC, AAC, AAC, Government, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, the High Court, ITO, CIT, Western India Oil Distributing Co. Ltd., ITO, Tribunal, Tribunal, ITO, Tribunal, the Supreme Court, New Jehangir Vakil Mills Co. Ltd., CIT, the Supreme Court, the Supreme Court, CIT, the Supreme Court, ITO, ITO, AAC, ITO, Appellate Tribunal, the High Court, Tribunal, the Supreme Court, the High Court, ITO, the Supreme Court, Tribunal, the Supreme Court, ITO, ITO, ITO, ITO, ITO, ITO, the Supreme Court, the Supreme Court, the Supreme Court, CIT, The Supreme Court, ITO, the Supreme Court, this Manmohan Das' Case, ITO, The Supreme Court, the Supreme Court, Tribunal, the Bombay High Courts, the Supreme Court, Tribunal, Tribunal, the High Court, CIT, ITO

CARDINAL: 2., 97,000, 3., 4, 5, 1, 2, 3, 6, 8., 3, 12, 2, 10, 2, 10, 10, 3, 2,38,675, 4, 75,546, 15, 26,203, nine, 48,451, 2,28,950, 10(2)(vii, 12, 1971]81ITR32(Bom, 12, One, under s. 10, 12, 10(2)(vi, 10(2)(vi, 3, 3, 2, 13, 10(2)(vi, 1, 6, 2, 24, 2, 3, 14, 1963]49ITR137(SC, 16, 1966]59ITR699(SC, 2,250, 350, 38,027, 702, 1, 17, 18, three, 1966]59ITR699(SC, 1966]59ITR699(SC, 1966]59ITR699(SC, 19, 20, 1966]59ITR699(SC, 21, 1971]81ITR32(Bom, 10, 22, 23

WORK_OF_ART: 'A-12', Manmohan Das'

NORP: Western Indian