Commissioner of Income-tax Vs. TexspIn Engg. and Mfg. Works

Decided On : Mar-05-2003

Court : Mumbai

LAW: Section 260A, Section 45(1, the Companies Act, Section 32, Section 43(6)(c)(i)(B, the Companies Act, Section 45(4, Section 45(4, Section 45(4, Section 45(4, Section 48 of the Act, the Companies Act, Section 45(4, Section 43(6)(c)(i)(B, Section 260A, Section 45(4, Section 2(47)(ii, Section 45(1, Section 45(1, Section 45(1, Section 45(1, Section 45(1, Section 48 of the Act, Section 48 of the Act, Section 48, Section 45(1, Section 48, Section 45(4, the Companies Act, the Companies Act, Section 45(4, Section 45(4, Section 45(4, Section 45(1, the Companies Act, Section 45(1, Section 45(1, Section 45(1, Section 48, Section 48, Section 45(1, Section 48, Section 32, Section 45(4)5, Section 45(4, Section 48, Section 48, Section 45(4, Section 48, Section 45(4, Section 48, Section 45(4, Section 48, Section 575 of the Companies Act, the Companies Act, Section 45(4, the Companies Act, Section 45(4, the Companies Act, Section 45(4, Section 45(4, Section 48, Section 45(1)6, Section 47, Section 47, Section 47, Section 45(1, Section 2(47)(ii).As, Section 45(1, Section 45, Section 2(47)(ii, Section 45(1, Section 47, the Companies Act, the Companies Act, Section 45(1, Section 45(1, Section 45(1, Section 48, Section 48, Section 45(4, Section 45(1, Section 45(4, Section 45(1, Section 48 de hors Section 45(4, Section 48, Section 45(1, Section 45(4, Section 48, Section 45(1, Section 45(4, Section 45(4, Section 45(4, Section 45(1, Section 48, Section 45(1, Section 48, Section 48, Section 48, Section 45, Section 45(4, Section 45(1, Section 45(4, Section 32, Section 34, Section 43(6)(c)(i)(B, Section 43(6)(c)(i)(B, Section 43(6)(c)(i)(B, Chapter IV-E of the Act, Section 32

PERSON: S.H. Kapadia, R.V. Desai, Desai, Patil, Patil, Patil, Patil, Patil, depreciation7

NORP: J.1, ITAT, ITAT

ORG: Tribunal, Department, Texspin Engineering & Manufacturing Works, a Limited Company, the Limited Company at Ahmedabad, the Partnership Firm, Limited Company, the Partnership Firm, the Partnership Firm, the Partnership Firm, Section 45(4, Assessing, Assessing, Limited Company, Assessing, the Commissioner of Income-tax (Appeals, Tribunal, the Limited Company, Tribunal, Tribunal, Tribunal, Department, the Limited Company, the Limited Company, Department, the Limited Company, Department, the Limited Company, the Limited Company, the Supreme Court, CIT, George Henderson & Co. Ltd., CIT, Gillanders Arbuthnot & Co., the Limited Company, the Limited Company, the Limited Company, Department, Section 43(6)(c)(B, Block of Assets, Section 43(6)(c)(B, A.M. Ponnurangam Mudaliarv, the Andhra Pradesh High Court, CIT, Bhanodaya Industries, the Limited Company, the Limited Company, the Limited Company, the Limited Company, Government, BMC, the Supreme Court, Malabar Fisheries Co., CIT, Finance, Firms, Companies, Legislature, Tribunal, Company, the Limited Company, the Limited Company, Company, Firm, the Supreme Court, George Henderson & Co. Ltd., Gillanders Arbuthnot & Co., Firm, Company, the Partners of the erstwhile, Partners, the Limited Company, the Supreme Court, Legislature, the Limited Company, the Limited Company

DATE: 11-12-2000, year 1996-97, '1, 1956, the year, the end of the year, 7-11-1995, 1956, the assessment year, the accounting year ending, the year, the beginning of the year i.e., the accounting year ending 31-3-1996, the end of the year, the previous year, 2002, 3502, year 1996-97, a previous year, 1st April, 1995, 8th November, 1995, year 1996-97, 1998, 1st April, 1999, 1st April, 1999, the previous year, 1st April, year 1996-97, April, 1988, 1st April, 1988, 1st April, 1995, 8th November, 1995, 31st March, 1995, the year, the entire year

CARDINAL: 4, 2, 7, 31-3-1996, two, 9, one, 27,67,000, 31-3-1996, 1, 9, 7, 1, 2, 31-3-1996, 27,76,000.4, two, two, two, 1967]66ITR622(SC, one, one, 1997]228ITR454(Mad, 253, 122, two, two, 9, two, 1979]120ITR49(SC, 48, 1999.Now, two, two, two, one, one, two, one

PRODUCT: 7-11-1995

ORDINAL: Firstly, secondly, first, secondly, first, first, secondly

TIME: 1973]87ITR407(SC

WORK_OF_ART: Firms, Firm in the Limited Company, Firm