Addl. Commissioner of Income-tax Vs. Vishnu Industrial Enterprises

Decided On : Jul-31-1978

Court : Allahabad

LAW: the I.T. Act, Section 34, Section 33, Section 33, Section 10(2)(vi)(b, Section 17, Section 32 of the Act, Section 33, Section 33, Section 33, Section 33, the Finance Act, Section 34(3)(a, Section 33

NORP: Satish, created.10

PERSON: Vishnu Industrial Enterprises, Kanpur, Lal C. Javeri v. K. K. Sen, N. C. Upadhyaya, Addl, Sri Subhlaxmi Mills, Lordships, Shri Subhlaxmi Mills

DATE: 1967-68, 1968-69, those years, year, 1968-69, those years, the years, '5, 1961, the previous year, previous year, the next eight years, previous year, such previous year, 1970]77ITR512(SC, 1922, the year, the next eight years.12, the year, the year, year, eight years, the first year, more than eight years, the very first year, the year, a single year, more than one year, the first year, the first year, subsequent years, October, 1965, 1976, that year, that year, the current year's, 30th January, 1976, 1976, '21, 1970, 1975, subsequent years, sixteen years, the eighth year, the next eight years, seven years, the eighth year, the next seven years, more than eight years, 1966, 1975

ORG: ITO, The Supreme Court, Indian Overseas Bank Ltd., CIT, the requisite reserve, ITO, ITO, Tribunal, Tribunal, the Appellate Tribunal, Appellate, him.6, Indian Overseas Bank Ltd., CIT, the Supreme Court, The Supreme Court, Sections 33, ITO, Tribunal, the Supreme Court, ITO, the Board of Direct Taxes, inter alia, Board, ITR, The Board, the Supreme Court, the Supreme Court, Indian Overseas Bank's, Ellenman Lines Ltd., CIT, the Supreme Court, Board's Circular, the Calcutta High Court, West Laikdihi Coal Co. Ltd., CIT, Bombay High Court, Indian Oil Corporation Ltd., S. Rajagopalan, ITO, Tata Iron & Steel Co. Ltd., Orissa High Court, CIT, Narula Cold Storage & Ice Factory, Madras High Court, Radhika Mills Ltd., CIT, the Gujarat High Court, Surat Textile Mills Ltd., CIT, CIT, the Gujarat High Court, the Gujarat High Court, CIT, Explanation, Parliament, Tribunal, Registrar

CARDINAL: 1970]77ITR512(SC, Seventy-five, 7, 2, 2, 14, seven, 2, 16, 2, 102, 20, 189, 102, 91, 5, 1, 1, 77, 5.22, 1965]56ITR198(SC, 1971]82ITR913(SC, 1973]87ITR501(Cal, 1973]92ITR241(Bom, 1976]104ITR148(Orissa, 1969]74ITR661(Mad, 197l, 80, 100, 188, 100, 2, 200.28

GPE: India, India, India, available.19, Addl

TIME: the present Act

MONEY: 75 per cent

ORDINAL: first