Cossul and Co. (P.) Ltd. Vs. Commissioner of Income-tax

Decided On : Jan-18-2000

Court : Allahabad

LAW: Section 256(1, Section 70, the Indian Contract Act, the Companies Act, the Companies Act, the Companies Act, Section 294, Section 294A, Section 294.'8, Section 189, the Companies Act, Section 294, Section 294, Section 294, Section 294, the Companies Act, Section 37, Section 348 of the Companies Act, Section 348, the Companies Act, Section 348, the Companies Act, Section 10(2)(xv, Section 10(2)(xv, Section 352, Section 10(2)(xv, Section 10(2)(xv, Section 360, the Companies Act, Section 10(2)(xv, Section 175(3, Section 70, the Contract Act, Section 70, Section 70, Section 70, Section 70, Section 70, Section 70, Section 70, Section 70, Section 294A(1)(a, Section 314(2B, the Companies Act, Section 294A, Section 294 and Section 314(2B, the Companies Act, the Companies Act

ORG: M.C. Agarwal, Appellate Tribunal, Allahabad, Tribunal, ITA Nos, the Appellate Tribunal, Tools Implements, Machinery Distributors, Sections 294, Cossul and Company (P.) Ltd., Tools Implements, Machinery Distributors, Smt, Sections 294, Appellate, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, the Companies (Amendment) Act, the Companies (Amendment) Act, Tribunal, Tools Implements, Machinery Distributors, Tribunal, Tribunal, Tribunal, inter alia, National Co. Ltd., the Bombay High Court, Parmeshwari Prasad Gupta v. Union of India, the Supreme Court, Tribunal, Tools Implements, Machinery Distributors, Sections 294, CIT, Ramakrishna Mills, Coimbatore, Tribunal, the Central Government, CIT, Sree Rajendra Mills Ltd., the Madras High Court, Hire Purchase Pvt Ltd., CIT, Central Distillery, Chemical Works Ltd., CIT, the Defence of India Rules the Government, Controller, Controller, Controller, Sons, the Supreme Court, The Supreme Court, Reliance, State, the Supreme Court, the Government of India Act, The Supreme Court, Tribunal, Machinery Distributors, Sections 294, Tribunal, the Appellate Tribunal

NORP: J.1, Indian

DATE: 1961, October 31, 1980, 1977-78, 1972-73, 1973-74, 1956, 1972-73, 1973-74, October 24, 1963, October 1, 1963, 1977-78, October 24, 1963, 1960, five years, five years, 1960, monthly, 1972-73, 1973-74, the years ending June 30, 1971, June 30, 1972, October 14, 1963, October 24, 1963, three years ending, September 30, 1966, August 28, 1966, five years, May 11, 1972, October, 1971, 1966, '11, September 30, 1966, May 11, 1972, May 11, 1972, 1961, '15, the assessment year 1945-46, 1922, the year 1965

CARDINAL: 942, 943, 314, 2, 1, 60%man, one, 25%'directions, 314, 942, three, 1, 2, 3, 5, 2, 3, 1, 2, 3, 2, 2.6, 294, 2, 2A, 7, 2A, 3, 9, 189, 2, less than three, 10, 97, 2, 2, 314, 1974]93ITR49(Mad, 58, 1974]93ITR122(Mad, 1995]213ITR384(Mad, 1955]27ITR100(All, 1977]108ITR358(SC, 19,325, 786, 788, two, one, one, two, 18, 2A, 314, 2, 20.

PERSON: Sri Bharat Ji Agarwal, Sri Prakash Krishna, Pushpa Khanna, Lal Khanna, Shri Gokulchand, Kishan Narain, Khanna 7%(3, Mahendra Kapoor, Khanna, Lal Khanna, Shri Mahendra Kapoor, Shri V. C. Kapoor, Nos, Nos, Shalagram Jhajharia v., Bengal, B.K. Mondal, Straight J., Sen, Tools Implements

ORDINAL: Second, first, first, first, first, first

GPE: India, Arantee

TIME: 69CWN369