Cit Vs. Wajid Sons (P) Ltd.

Decided On : Nov-25-2004

Court : Allahabad

LAW: the Income Tax Act, section 154, the Income Tax Act, section 154, section 154, section 154, section 154, section 154, section 17(1, the Indian Income Tax Act, the Finance Act, Chapter VIA of the Income Tax Act, Chapter VIA of the Act, Chapter VIA of the Act, section 84, section 84, section 84, section 84, section 154, section 154, section 154, section 154

PERSON: Agrawal, Sri A.N. Mahajan, T. S. Balaram, Lal C. Javeri v., K.K. Sen, Addl

ORG: J. The Income Tax Appellate Tribunal, Tribunal, the Commissioner (Appeals, Act, the Commissioner (Appeals, the Appellate Authority, the Income Tax Officer, the Income Tax Officer, the Income Tax Appellate Tribunal, Tribunal, the Commissioner (Appeals, Sri Vikram Gulati, Tribunal, the Commissioner (Appeals, the Income Tax Officer, ITO, CIT, Tribunal, the Central Board of Direct Taxes, CIT, CIT, District Co-operative, Bank Ltd., Volkart Bros., the Apex Court, Volkart Brothers, Non-Resident, the Indian Income Tax Act, the Apex Court, Hero Cycles (P) Ltd., the Apex Court, ExplanationFor, CIT, the Apex Court, The Apex Court, the Commissioner (Appeals, Tribunal, the Apex Court, Tribunal, the Commissioner (Appeals, Tribunal, the Central Board of Direct Taxes, Tribunal

GPE: Delhi, Act.3, decisions:(i

MONEY: 256(1

DATE: 1961, 1961, years 1972-73 to 1975-76?'2, 1972-73, four assessment years, the assessment year 1978-79, the assessment year 1978-79, the assessment year 1979-80, the assessment year 1977-78, 1977-78, 1978-79, the assessment year 1978-79, the assessment year 1977-78, the assessment year 1979-80, the assessment year 1978-79, the assessment year 1977-78, the assessment year 1978-79, the assessment year 1977-78, the assessment years, each year, 1922, 1922, years, the previous year, previous years, each assessment year, 1908, year, another assessment year

PERCENT: 65%, 55%, 55%, 65%, less than 51%, less than 51%

CARDINAL: 16-4, 2, 24, 4, 1971]82ITR50(SC, 1997]228ITR463(SC, 11-4-1955, 1965]56ITR198(SC, 1971]82ITR913(SC, 1979]119ITR142(All, two, 17(1, 22, less than fifty-one, 1986]161ITR159(SC, 1, three

WORK_OF_ART: Hero Cycles (P) Ltd.