Commissioner of Income Tax Vs. Indian Smelting and Refining Co. Ltd.

Decided On : Jan-05-1998

Court : Mumbai

LAW: the IT Act, the IT Act, the Finance Act, the IT Act

GPE: DR, Act.3

PERSON: B. P. SARAF, T. U. Khatri, S. J. Mehta, Mehta, Law, Mehta, Mehta

DATE: 1961, the calendar year, 1980-81, the calendar year 1979, this year, 7th May, 1980, previous year, December, 1982, the accounting year 1979, 21st March, 1997, December, 1982, December, 1982, December, 1982, the subsequent year, the year, the accounting year, 1961, 1983, 1st April, 1984, the year, 1944, 10 days, year

ORG: Tribunal, Court, Tribunal, the excise Department, ITO, ITO, Tribunal, Tribunal, Tribunal, ITO, Tribunal, Court, Standard Mills Co. Ltd., CIT, Reliance, Court, Court, Standard Mills Co. Ltd., CIT, Court, Court, the Supreme Court, Kedarnath Jute Mfg, Co. Ltd., CIT, Court, Shrikant Textiles, CIT, the Central Excise Department, the Central Excise Rules, Court

CARDINAL: 2, two, three, three, 23,42,687, 10, 1998]229ITR366(Bom, 1971]81ITR222(Bom, 1971]82ITR363(SC