Commissioner of Income-tax Vs. Vockanardt Pvt. Ltd.

Decided On : Dec-22-1994

Court : Mumbai

LAW: section 40A(8, section 41(1, Section 40A(8, section 40A(8, section 40A(8, section 41(1, section 176

GPE: DR, Bombay, Wockhardt, thereon

ORG: B.P. Saraf, Appellate Tribunal, Bombay Bench ', Tribunal, Tribunal, the capital reserve, Tribunal, Tribunal, Tribunal, Tribunal, the High Court, Wockhardt Chemicals Works Pvt. Ltd., Worli Chemicals Works Pvt. Ltd., capital reserve, Act, Tribunal, Tribunal, Deposit, CIT v., Jhaveri Bros., Co. P. Ltd., Tribunal, the High Court, Wockardt Chemicals Works Pvt. Ltd., the Taxation Laws (Amendment) Act, Tribunal

MONEY: 256(1, 256(1, 15 per cent

DATE: 1961, '1, 1961, 8,56,440, 1961, the year 1973, every year, 31st December, 1977-78, previous year, year 1976, January 1, 1975, December 31, 1975, January 1, 1976, the assessment year 1976-77, January 1, 1976, 8,56,440, December 31, 1975, January 1, 1976, the calendar year 1976, December 31, 1975, 1984, November 30, 1994, the previous year, previous year, any year, that previous year, that year, 1975, April 1, 1976, any year, the year, the year

CARDINAL: 2,87,000, 1,49,127, 2, 176(3A, 28(iv, 2, 1. 3, two, 23,980, 23,980, 4., two, 2, 6, 57, 1995]214ITR374(Bom, 1, 8., two, 23,980, 41, 1, 9, 10, 3A, 3A, 11, 12, 13, 14

PERSON: Wockardt Pharmaceuticals, 8,43,460, G. S. Jetley, wherein

ORDINAL: second, first, second, second