Suryalatha Spinning Mills Ltd. and anr. and Suryavanshi Finance and Investments and ors. Vs. Union of India and anr.

Decided On : Feb-20-1996

Court : Andhra Pradesh

LAW: the Companies Act, the Companies Act, section 32, section 115J, the Finance Act, section 80VVA, section 115J, section 115J, section 80VVA, the Finance Act, section 80VVA, section 115J, Chapter XII-B, section 115J, section 115J, section 115J, section 115J(1, section 115J(1, article 14, section 115J(1, section 115J, section 115J(1, section 115J, section 115J, section 115J, section 115J, section 80J, section 115J, the Companies Act, section 80HHD, Chapter III, section 80HHD, section 80HHD, section 80HHD, Chapter III, section 80HHC, section 80HHD, section 80HHC, section 80HHD, section 205, the Companies Act, section 32, section 72, section 73 or section 74, section 74A, section 80J.' 9, the Finance Act, Chapter XIIB, section 115J, Section 80VVA, section 115J, section 32, section 72, section 73, section 74, section 74A, section 115J, section 115J, section 115J(1, section 115J, the Finance Act, the Companies Act, section 115J, section 80J, the Companies Act, section 205(2, the Companies Act, section 115J, section 115J, section 115J, section 115J, section 115J, section 115J, section 115J, section 115J, article 14, article 14, article 14, section 115J, article 14 or, Constitution, section 115J, section 115J(1, section 115J

PERSON: Syed Shah Mohammed, Sri Ravi, Sri Muralikrishna, Sri Ravi, Sri S.R. Ashok, N. Takin, Roy Rymbai

CARDINAL: four, 2, 65,52,925, 49,59,734, 115J, 29,25,878, 1,17,035, 15,79,974, 18,63,394, 115J, 14, 3, zero, about 650, About 28, 139, 274, less than, 4, 2, 1, 495, 168, 2, 5, 1, 2, 6, 2, 2, 2, 2, 2, 495, 168, 2, 2, 1, less than, 1A, 1A, 1, 4, 4, 3, 3, 3A, 3, 1, 2, 1, 2, 3, 1, 3, 3, zero, less than, 10, 2, 1, 2, 3, 1, 3, 3, 2, 1, 12, 1, three, 1, 1, 1, 1, 13, 2, 495, 168, 2, two, less than, 1, 14, 2, 3, 168, 111, 3,00,000, 5,00,000, 20,000C.F., 4,00,000Business, 10,00,000Unabsorbeddepreciationto, 10,00,000, 10,00,000Book, 2,00,000, 2,00,000, 115J, 2,00,000, 10,00,000, 13,00,0001986, 2,00,000Assessable, 6, 1.8, 2)of, 8,00,000, 1, 3,80,000, 10,00,000, 2,00,000, 2,00,000, 10,00,000, 10,00,000, 4,00,000, 10,00,000, 2,00,000, 8,00,000, 2,00,000, 2,00,000, 10,00,000, 2,00,000, 10,00,000, 2,00,000, 8,00,000, 2,00,000, 6,00,000, 1.8, 1, 2, 3,80,000, 4,00,000, 8,00,000, two, 8,00,000, 10,00,000, 2,00,000, 1.8, 1.80, more than one, 2, 8,00,000, 1,80,000, 1, 2, 1, 1, 2, 1, 495, 168, 17, 2, 1, 14, 1970]77ITR107(SC, 18, 1976]103ITR82(SC, 19, 133, 20, 1991]192ITR187(Delhi, 21, 22, 1, 1970]77ITR107(SC, 23, 2, 1, 24

DATE: 1961, 8060, 1992, 1956, the financial year 1989-90, April 1, 1989, to March 31, 1990, year, that year, the assessment year, the assessment year 1990-91, 1987, the year 1990-91, the assessment year 1991-92, the assessment year 1991-92, the year 1990-91, 1983, the year 1988-89, year 1984-85, 1987, the assessment year 1988-89, the assessment year 1991-92, the assessment year 1990-91, September 22, 1987, 1987, the next year, 1993, the subsequent year, the next assessment year, September 22, 1987, 1987, the 1st day April, 1988, the 1st day of April, 1991, previous year, previous year, 1956, 1 of 1956, previous year, any previous year, previous year, a previous year, the 1st day of April, 1988, such year, previous year, 1956, 1 of 1956, previous year, the subsequent year to years, 1987, April 1, 1988, three years, 1988-89, 1989-90, 1990-91, the subsequent year, the previous year, the assessment year, April 1, 1988, previous year, previous year, the subsequent year or, years, previous year, the subsequent year or, years, an assessment year, that year, the next year, the next year, September 22, 1987, 1987, 1987, 1956, 1987, 1956, 2)----------------------------------------------------------------------Year 1984(Rs, 1985, 1984 80,000the year 1984 1,00,000, 1985 3,80,000Year 1986Net, 2,00,000Year 1987Net, 1986, 1984, the subsequent year to years, the end of the year 1985, the year 1986, the year 1987, 1986, the next year, September 22, 1987, 1987, 1982, 1990]1SCR516 ., 19(1

ORDINAL: first, second, first, first, first, First, secondly, first, second, third, first, Firstly, Secondly, Thirdly, second, Firstly, secondly

ORG: Schedule VI, the Central Board of Direct Taxes, Parliament, Government, Board's Circular No, Parliament, Parliament, Board's Circular No, Board, Profit, 3,00,0001986, Board, Explanation, the Board Circular No., Board, Jain Brothers v. Union of India, the Supreme Court, Legislature, Legislature, Legislature, ITO, the Supreme Court, State, R.K. Garg v. Union of India, ITR, Kerala Hotel and Restaurant Association, National Thermal Power Corpn., Union of India, the Division Bench, Jain Brothers v. Union of India

MONEY: 50 per cent, eight per cent, 30 per cent, thirty per cent, 30 per cent, 30 per cent, 30 per cent, 30 per cent, 30 per cent

WORK_OF_ART: the Constitution of India, the Constitution of India

EVENT: Parts II

GPE: Profit, Kerala

PRODUCT: 80,000Depreciation 1,00,000 Depreciation

QUANTITY: 2,00,000--------, Unabsorbed1984 3,00,000 depreciation 20,000