Commissioner of Income-tax Vs. Cawnpore Club Ltd.

Decided On : Jan-28-1983

Court : Allahabad

LAW: Section 256, the I.T. Act, Section 22, Section 56(2)(iii, Section 14, Section 2, Section 2, Section 14, Section 56(1, Section 56, Section 56, Section 56(2)(iii, Section 56(2)(iii, Section 22, Section 14, Section 56(1, Section 9, Section 9 of the Act of 1922, Section 9, Section 10(2, Section 9, Section 9, Section 9, Section 9, Section 56(2)(iii, Section 56(2)(iii, Section 14, Section 22, Section 56, Section 56(2)(iii, Section 56, Section 260

ORG: V.K. Mehrotra, Appellate Tribunal, Tribunal, Tribunal, Department, Tribunal, Cawnpore Club Ltd.', Tribunal, Tribunal, Tribunal, the applicability of Section 56, the Supreme Court, Sultan Brothers P. Ltd., CIT, the Supreme Court, CIT, Wheeler Club Ltd., ITO, Tribunal, CIT v., National Storage P. Ltd., The Bombay High Court, the Bombay High Court, the Export Promotion Council, Kerala High Court, Export House', the Supreme Court, Sultan Brothers, Kerala High Court, the Supreme Court, Sultan Brothers', the Supreme Court, the Supreme Court, Sultan Brothers', The Calcutta High Court, Indian City Properties Ltd., CIT, Tribunal, ITO, National Association of Local Government, CIT, Royal Western India Turf Club Ltd., the Supreme Court, CIT, Club Ltd., CIT, ITR, CIT, Bankipur Club Ltd., Tribunal

DATE: 1961, ' 2, the previous year, 1971-72, '22, annual, '56, 1964]51ITR353(SC, 1963]49ITR52(All, the year 1955-56, 1963]49ITR52(All, annual, '11, '12, 1964]51ITR353(SC, '13, 1964]51ITR353(SC, 1934, '16, 1934, 1981

CARDINAL: 15, 13, 250, 36,547, two, 14, 1, 2, 1, 24, 24, 5, 2, one, 2, 1).6, two, 364, one, 1963]48ITR577(Bom, two, 596):'The, 596):'This, 1971]80ITR180(Ker, one, one, two, 187, two, two, two, two, one, 1978]111ITR19(Cal, 2, 18, 506, 1953]24ITR551(SC, four, 18, 1974]96ITR261(AP, 127, 264and, 1981]129ITR787(Patna, 250

PERSON: Sri Markandeya Katju, Sri R.K. Gulati, Wheeler, P.A. Varghese, Ernakulam, Finlay J., Watkins, Watkins, Sri Gulati

GPE: I.T.

ORDINAL: second