V. Verghese and Another Vs. Deputy Commissioner of Income-tax and Another

Decided On : Dec-22-1993

Court : Karnataka

LAW: Section 4, Central Act, Section 5, Section 9, Chapter IV, Section 14, section 28, section 29, section 37, the Central Boards of Revenue Act, these Second Amendment Rules, Explanation 11, the Sales Tax Act, the Sales Tax Act, the Full Bench, article 1 of Schedule, the Karnataka Act No, section 2, the Amendment Act, article 1, the General Clauses Act, A Constitution Bench, the General Clauses Act, section 6, a Central Act or Regulation, the General Clauses Act, the General Clauses Act, section 29, Section 37, section 37, section 11A

CARDINAL: 1, 2, 1, 9A, 2, 9A, 9A, 3., 9A(1, 9A(1, 9A, 9A, 9A, 9A, 9A, 9A, two, 4., 5, 1, 6, 1, 7, 30, 1, 30, 1, 2, 9A, 9A, 9A(1, 9A, 8., 1, 9, 9A, 9A, 9A, 9A(1, 9A(1, 6, 1986]159ITR101(Patna, 1, 9A, 1, 2, 3, 4, 5, 6, 7, 8), 9, 10, 11, 5, 6, 7, 8), 8), 9A, 8), 159, 102, 9A(1, 11, 1977]1SCR1002, 17, 885, two, one, two, two, two, 12, 23, 887, one, 13, 14, 1969]3SCR40, 6, 509, two, 15, 16, 1985]3SCR26, 17, 64, 208, three, three, 18, 32, 243, 19, 1985]3SCR26, 20, 242, 64, 21, 9A, 9A, 9A, 9A, 9A, 9A, 9A(1, 9A(1, 22, two, 2, 425, 1979]120ITR921(SC, 23, 9A, 9A, 24, 9A(1, 25, 9A(1, 132A(2, Two, 15, 9A(1, 26, 1, 9A(1, 2, 27, 9A, 9A(1, 8), 9A(1, 9A(1, 8), 9A, 9A(1, 8), 9A(1, 9A(1, 4, 28, 30, 30, 43D, 9A, 9A, 9A(1, 9A(1, 8), 9A, 9A(1, 28, 9, 9A(1, 9A(1, 9A(1, 9A, 8), 9A(1, 9A(1, 9A(1, 9A(1, 9A(1, 29, 60, 118, 10, 10, 10, 10, 10, 10, 10, 10, 1982(10)ELT844(MP, 1995(79)ELT367(Guj, 30, 9A(1, 9A(1, 9A(1, 8), 9A(1, 9A(1, 1, 9A, 2

DATE: June 25, 1993, '1, 1962, 1989, 1989, the assessment year 1984-85, the assessment year 1986-87, the assessment years 1977-78 to 1983-84, the assessment year 1984-85, 1983-84, the year ended on, December 31, 1983, 1962, 1961, the assessment year 1986-87, 1985-86, the accounting year ended on December 31, 1985, 1961, 1976, April 2, 1986, April 2, 1986, March 23, 1989, March 10, 1989, years, April 1, 1987, April 2, 1986, 1961, that year, the previous year, any previous year, such year, such year, such year, 1962, December 30, 1976, 1976, April 2, 1986, 1986, April 2, 1986, 197B, 1986, 1986, 1986, year, the 1st day of April, 1987, 1947, 1949, 1947, 1965]2SCR421, 1952, 1950, 1955, 1955, 1952, 1955, 1952, 1955, December 29, 1977, December 29, 1977, 1987, 1979, March 31, 1983, October 24, 1984, 1349, December 29, 1977, December 29, 1977, April 2, 1986, December 30, 1976, 1986, 1989, July 26, 1993, September 22, 1993, 1992, 1995, 36, 1962, 1962, 1986, April 2, 1986, April 1, 1987, April 1, 1987, March 31, 1987, years, April 1, 1987, years, April 2, 1986, the assessment years ending up to March 31, 1987, April 2, 1986, 1986, 5, 14, years, April 1, 1987, earlier assessment years, the previous assessment years, earlier assessment years ending, March 31, 1987, years, April 1, 1987, March 31, 1987, earlier assessment years, April 1, 1987, years, April 1, 1987, earlier assessment years ending, March 31, 1987, the assessment years ending up to March 31, 1987, 1944, November 17, 1980, April 2, 1986, years, April 1, 1987, earlier assessment years, the assessment years, April 1, 1987

NORP: K., Hon'ble

PERSON: R. V. VASANTHAKUMAR JJ., Background, W. P. No., Taxes, Full Bench, Beg J., Firm A. T. B. Mehtab Majid, B. N. Tewari v. Union of India, Khara, M. N. Venkatachaliah J., Karnataka Act, Notifications Nos, Orissa, Raveendran JJ, Schedule, Schedule, Schedule, Madan Gopal, S. P. Bharucha C. J., Full Bench

GPE: Kannada, India, India, India, India, India, India, India, India, India, India, Wanchoo J., Orissa, Karnataka, Smt, Papabai, Halsbury

ORDINAL: second, first, second, First, first, 3rd, Firstly, secondly

ORG: the Central Board, the Central Board of Direct Taxes, D. - Profits, Board, the Central Board of Direct Taxes, Board, the Income tax Rules, ITR, the Supreme Court, State, Maharashtra v. Central Provinces Manganese Ore Co. Ltd., the Supreme Court, the Sales Tax (Amendment) Act, the Supreme Court, the High Court, the Supreme Court, Koteswar Vittal Kamath v. K. Rangappa Baliya and Co., the Supreme Court, Co., the Supreme Court, the Government of India, the Government of India, State, the Supreme Court, the Orissa Government, Division Bench, Jyothi Home Industries, the Karnataka Tax on Entry of Goods, the Supreme Court, State, Titaghur Paper Mills Co. Ltd., Division Bench, the Karnataka Court Fees and Suits Valuation (Amendment) Act, Legislature, Union of India, Reliance Jute and Industries Ltd., CIT, the Division Bench, the Supreme Court, Rayala Corporation (Pvt.) Ltd., AIR 1970, SC, the Defence of India Rule', Legislature, Supreme Court, Legislature, Felcon Tyres Ltd., Union of India, ELT, the Madhya Pradesh High Court, Gwalior Royon Mfg, Co. v. Union of India, the Gujarat High Court, Saurashtra Cement, Chemical Industries Ltd., Union of India, this High Court, the Madhya Pradesh High Court, the Gujarat High Court

PRODUCT: the Full Bench, 494, a Full Bench

FAC: the Governor-General, Ramakrishna

LOC: Madras