The Commissioner of Income-tax Vs. Pradeshiya Industrial and Investment Corpn. (Picup) U.P. Ltd.

Decided On : Aug-11-2005

Court : Allahabad

LAW: Section 256(1, the Income Tax Act, Section 145{1, the Companies Act, the Companies Act, Section 209, the Companies Act, Section 620, the Companies Act, Section 209, the Income Tax Act, Section 145, the Companies Act, Section 145(1, Section 209(3, the Companies Act, Section 209(3, Section 28, Section 29, Section 28, Section 28, Section 209(3, the Companies Act, Section 209(3

PERSON: Rajes Kumar, J.1, S. Iyengar, Sri R.K. Upadhyaya, Sri S.K. Garg, Muraka

ORG: the Income Tax Appellate Tribunal, Allahabad, Court, Tribunal, the Government Notification, the U.P. Government, the Companies (Amendment) Act, the Department of Company Affairs Ministry of Industry, the Central Government, Assessing, C.I.T., C.I.T., C.I.T., Tribunal, Tribunal, the Commissioner of Income Tax (Appeals, inter alia, Tribunal, the Companies (Amendment) Act, the Central Government, the Central Government, Government, the Central Government, C.I.T., C.I.T., Standing Counsel, Learned Standing Counsel, Tribunal, the Gujarat High Court, Super Scientific Clock Co., G. Padmanabha, Sons, CIT, Tribunal, CIT, Pondicherry Industrial Promotion Development Investment Corporation Ltd., the Calcutta High Court, CIT, United Credit Limited, Badri Prasad Kedar Nath Sarraf v. Commissioner of Income Tax.9, CIT, Pondicherry Industrial Promotion Development Investment Corporation Ltd., the Apex Court, Uco Bank, CIT, the Apex Court, CIT, United Credit Limited, Calcutta High Court, Department, the Calcutta High Court, Badri Prasad Kedar Nath Sarraf, Court, Calcutta High Court, Tribunal, G. Padmanabha, Sons v. CIT, the Gujarat High Court, CIT v., Super Scientific Clock Co., Tribunal, the High Court, Calcutta High Court, CIT, United Credit Limited, Madras High Court, CIT, Pondicherry Industrial Promotion Development Investment Corporation Ltd.

DATE: 1961, May 16, 1989, 1956, 1956, 1988, 1956, 16.5.1989, 1961, annual, 2093, 1956, 1988, 15l May., 1989, annual, annual, 1999, 1989, that year, '11, years, '12, 1989, August, 2005, '13, the relevant years, the previous year, the preceding year, the year

CARDINAL: 990, 2, 1.4.1980, 1, 3, 4., 5., 12.46, 12.46, 8, 31,71,272/-, 19.91995, 1.4.1980, 476, 30 to 43, 36(1)(iii, 37(1, 12.46, 2,30,88,862/-, two, one, one, only one, 104, 126, 1990]182ITR1(Mad, one, 2002]254ITR748(Mad, 2002]257ITR443(Cal, 181, 1999]237ITR889(SC, one, 181, two

GPE: U.P., India

PRODUCT: 31.3.1988, C1

ORDINAL: second, 9th