Addl. Commissioner of Income-tax Vs. Akkamba Textiles Ltd.

Decided On : Aug-13-1976

Court : Andhra Pradesh

LAW: Section 37, Section 37, the I.T. Act, Section 37, Section 10(2)(xv, Section 10(2)(xv, Section 5(e, Section 10(2)(iii, Section 10(2)(xv, Section 10(2)(xv, Section 10(2)(xv, Section 10(5, Section 10(2)(vib)of, Section 37(1, the I.T. Act

PERSON: B.J. Divan, Madras, G. J. Coelho, Sikri J., Madras, G. J. Coelho, Shah J., Scindias, Shah J., Madras, G. J. Coelho, Madras, G. J. Coelho, Sikri J., Desai, Atkinson, Farmer, Parvatha Rao, Madras, G. J. Coelho, Khanna J., Challapalli Sugars', Challapalli Sugars', Khanna J., Challapalli Sugars', Madras, G. J. Coelho, Challapalli Sugars', Challapalli Sugars', Madras, G. J. Coelho

DATE: 1961?'2, the assessment year 1971-72, the relevant year, the year ending June 30, 1970, the relevant year, the year, 1961, 1955, 1922, 1953, August 10, 1953, August 12, 1953, years, 1922, the year, 1922, 1911, 1975]98ITR167(SC, 1922, '11, 1975]98ITR167(SC, 1975]98ITR167(SC, 1975]98ITR167(SC, 1971]79ITR48(Cal, 1922, 1975]98ITR167(SC, 1975]98ITR167(SC, 1971]79ITR48(Cal, 1953, the year, 1961

CARDINAL: two, 10,242, 1966]60ITR52(SC, four, 1964]53ITR186(SC, 190, 1955]27ITR34(SC, 191, 1964]53ITR186(SC, 1964]53ITR186(SC, 1965]56ITR52(SC, two, 81,55,000, 29,990, 100, 61, 1965]56ITR52(SC, 51,56,000, 1966]60ITR52(SC, 1964]53ITR186(SC, 40,00,000, 84,633, 1964]53ITR186(SC, 58:'This, 5, 1966]60ITR52(SC, three, 1964]53ITR186(SC, 1965]56ITR52(SC, 1966]60ITR52(SC, 1966]60ITR52(SC, 1966]60ITR52(SC, 178):'This, 1966]60ITR52(SC, 1964]53ITR186(SC, 1966]60ITR52(SC, 1965]56ITR52(SC, 10,242, 48, 48, 36,000, 36,000, 1966]61ITR799(Cal, 1966]61ITR799(Cal, 1970]77ITR392(AP, three, 1965]56ITR52(SC, 1964]53ITR186(SC, 1966]60ITR52(SC, three, 10,242, 10,242, 250

GPE: Japan, India, India, India, India

ORG: M/s. Textool Co. Ltd., Coimbatore, ITO, AAC, the Supreme Court, India Cements Ltd., CIT, Tribunal, Tribunal, AAC, Tribunal, the Supreme Court, State, The Supreme Court, the Madras Plantations Agricultural Income-tax Act, the Supreme Court, the Plantations Agricultural Income-tax Act, The Supreme Court, The Supreme Court, the Supreme Court, Assam Bengal Cement Co. Ltd., CIT, the Supreme Court, State, the Supreme Court, Bombay Steam Navigation Co., CIT, the Supreme Court, the Supreme Court, India Cements Ltd., CIT, the Supreme Court, State, the Industrial Finance Corporation, the Supreme Court, State, North American Trust, the Supreme Court, the Supreme Court, State, Bombay Steam Navigation's, India Cements', Challapalli Sugars Ltd., CIT, the Supreme Court, the India Cements', the Supreme Court, the Supreme Court, State, India Cements Ltd.'s, Bombay Steam Navigation Company's, the Supreme Court, Challapalli Sugars Ltd.'s, Reliance, the Calcutta High Court, CIT, Fort Gloster Industries Ltd., the Calcutta High Court, The Allahabad Bank Ltd., the Calcutta High Court, the Calcutta High Court, the Calcutta High Court, CIT, Standard Vacuum Refining Co., the Calcutta High Court, CIT, Standard Vacuum Refining Co., the Supreme Court, The Supreme Court, the Andhra Pradesh High Court, Challapalli Sugars Ltd., CIT, the Supreme Court, the Supreme Court, the Supreme Court, CIT, Fort Gloster Industries Ltd., the Supreme Court, Bombay Steam Navigation Co., P. Ltd., CIT, India Cements Ltd., CIT, the Supreme Court

ORDINAL: first

PERCENT: 6%, 6%

NORP: Scottish, British, British