Commissioner of Income-tax Vs. Vazir Sultan Tobacco Co. Ltd.

Decided On : Oct-28-1987

Court : Andhra Pradesh

LAW: the Surtax Act, the Surtax Act, section 10, section 34, the Companies Act, the Surtax Act

PERSON: Jeevan Reddy, J.1, Sri M. Suryanarayana Murthy, Schedule, Ratnakar

ORG: Hyderabad, Appellate Tribunal, the Companies (Profits) Surtax Act, the Companies (Profits) Surtax Act, Tribunal, the Bombay High Court, Abbott Laboratories, the Supreme Court, CIT, Abbott Laboratories, I.) Ltd., Tribunal, Vazir Sultan Tobacco Co. Ltd., CIT, the Bombay High Court, the Supreme Court, Tribunal, Department, Tribunal, the Supreme Court, Vazir Sultan Tobacco Co. Ltd., CIT, Tribunal, the Supreme Court, the Supreme Court, the Supreme Court, Vazir Sultan Tobacco Co. Ltd., CIT, the Supreme Court, Tribunal, the Supreme Court, the Supreme Court, the Supreme Court, the Supreme Court, Tribunal, the Supreme Court, the Supreme Court, the Supreme Court, the Supreme Court, Tribunal, the Supreme Court, Vazir Sultan Tobacco Co. Ltd., CIT, the Supreme Court

MONEY: 256(1

DATE: 1961, 1964, years, 1966-67, 1967-68, the first day of the previous year, the assessment year 1966-67, October 1, 1964, 1967-68, October 1, 1965, October 1, 1964, October 1, 1965, 1974]96ITR248(AP, years, 1963-64, June, 1980, September, 1981, two assessment years, '1, the first day of the previous year, the assessment year, 1922, 11 of 1922, 1961, 43 of 1961, 1922, 11 of 1922, 1961, 43 of 1961, the first day of the previous year, year, years, the year, two assessment years, two assessment years, years, 1963-64, the accounting year, the accounting year, 1967-68, 1963-64, the accounting year, years, 1963-64, year 1963-64, the subsequent years

CARDINAL: 2, 16,75,000, two, 1983]143ITR39(Cal, two, 3., 1981]132ITR559(SC, 4., 1, 2, 3, 1, One, 1981]132ITR559(SC, 574, 575, 7, 1, 2, 6, 7, 1,00,000, two, 8, 1981]132ITR559(SC, 9

EVENT: the Second Schedule, the Second Schedule

NORP: Indian