Commissioner of Income-tax Vs. Agrawal Brothers

Decided On : Dec-02-1977

Court : Madhya Pradesh

LAW: the I.T. Act, Section 43, the I.T. Act, the I.T. Act, Section 43, Section 43, Section 24(1, Section 24(1, Section 24(1, the I.T. Act, Section 256(1, Section 24, Section 24, Section 43(5, Section 24, Chapter III, Section 256(1

PERSON: J.1, Flour, Oil Mills, Flour, Vol, Hon'ble Shri, Bhagwati, Chettiar, para, Oza J. I, Madhya Pradesh, Shri Goyal, G. N. Oil, Flour, Oil Mill, Juvvi Subbaramaiah, Chhotalal v. Commissioner, Vol, G. P. Singh, Viscount Simon L.C., Gajendragadkar J., Somasundaram Chettiar, G.P. Singh, Oza J. and Hon, Shri Goyal, Flour, Oza J., Mm, Oza J., Oza J., Hon Sohani J., Sohani J., Sohani J., Sohani J., Sohani J.58, Frank Jones, Ransom, Rowlatt J., Brandy Syndicate v. IRC, Rowlatt J., Owen Thomas Mangin v. IRC, Raghunath Das, Sohani J., Vol, Sohani J., Frank Jones, G.G. Sohani, Oza, Shri G. P. Singh, Shri G. P. Singh

ORG: Appellate Tribunal, Indore Bench, ITO, ITO, ITO, AAC, AAC, AAC, AAC, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Brijlal Pannalal of Dhuliya, Brijlal Pannalal, Brijlal Pannalal, Oil Mills, Tribunal, Brijlal Pannalal, Tribunal, CIT, CIT, Chettiar & Co., the Board of Revenue, Crawford, Statutory Construction, Tribunal, the Board of Revenue, Board, CIT, Explanation, the Gujarat High Court, Legislature, Board, the Gujarat High Court, CIT, Somasundaram Chettiar & Co., Tribunal, Tribunal, Tribunal, the Allahabad High Court, the Gujarat High Court, the Andhra Pradesh High Court, the Gujarat High Court, Board, Crawford, Statutory Construction, Board, the Gujarat High Court, Board, Tribunal, Tribunal, Tribunal, ITO, ITO, AAC, AAC, AAC, AAC, Tribunal, Tribunal, Tribunal, Brijlal Pannalal of Dhulia, Bhorjumal and, Sons, Chhawani, Indore, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, AAC, Tribunal, Tribunal, AAC, Tribunal, Explanation, The Andhra Pradesh High Court, Co., Omkarmal Agarwal, the Gujarat High Court, the Gujarat High Court, the Andhra Pradesh High Court, the Gujarat High Court, CIT, Tribunal, Board, The Direct Taxes Administration Enquiry Committee, Board, Board, Board, Board, Supreme, Davenport & Co. P. Ltd., CIT, Tribunal, Tribunal, Tribunal, Principles of Statutory Interpretation, Tindal C.J., Board, Tribunal, CIT, the I. T. Act, ITO, AAC, AAC, AAC, Tribunal, Tribunal, the High Court, Tribunal, Tribunal, AAC, Tribunal, Tribunal, Brijlal Pannalal, Bhorjumal and, Sons, Chhawani, Indore, Tribunal, Tribunal, Tribunal, Tribunal, the High Court, Tribunal, Tipton) Ltd., the House of Lords, Privy Council, the Supreme Court, Commrs, Customs, Smt, CIT, CIT, CIT, Somasundaram Chettiar & Co., the Gujarat High Court, Bhagwati C.J., Board, 6th Edn, Board, Board, Board, Board, Board, Board, the Gujarat High Court, Parliament, the Gujarat High Court, Parliament, Parliament, Parliament, Tipton) Ltd., the High Court, Appellate Tribunal, Indore Bench, Tribunal, Tribunal

PRODUCT: department.2, follows:', Tarulata Shyam v., Boards

CARDINAL: 12,811, 93,554, 38,230, 56,248, 98,091, 38,230, one, some 42, 38,230, 56,248, 56,248, 56,248, 2, 56,248, 7, One, 59.75, 64.62, one, 69, 68.12, 4,085, 2,187.50, 64.62, 2,000, 5, 1968]69ITR129(Guj, 1975]101ITR832(Mad, two, 219, 393.10, one, 56,248, 28, 41, 5, 5, 13, two, 5, 2 to Section 24(1, 14, 15, 1968]69ITR129(Guj, 133):'The, two, 133, 19, 134, two, 2, 1976]102ITR131(Mad, 1975]101ITR832(Mad, 837, one, one, 1976]104ITR95(All, 99, one, two, two, 2, third, 219, 393, eight, 29, 56,248, 12,811, 98,091, 56,248, 38,230, 98,091, 38,230, 56,248, 56,248, 56,248, 33, 56,248, 2,187.50, One, 2/9/60, 27/10/60, 69, 24/8/60, 15/11, 15-11-1960, 68-12, 34, 56,248, 39, 1976]104ITR95(All, 1964]51ITR742(AP, 1968]67ITR329(AP, 1968]69ITR129(Guj, 1968]69ITR129(Guj, 2, 2, 1, 42, 1975]100ITR715(SC, 11, one, one, 1975]101ITR832(Mad, 1976]102ITR131(Mad, 12,811, 98,904, 98,691, 38,230, 38,230, 56,248, 56,248, 56,248, two, 1, 2, 56,248, 51, 56,248, 56,248, one, 2,187.50, One, 2, 27, 59.50, 15-11-60, 15-11-60, 68.12, 4,085, 55, 1921, 1, 60, 2, 1977]108ITR345(SC, at least three, 1968]69ITR129(Guj, 1975]101ITR832(Mad, 1976]104ITR95(All, 134, 2, at least three, 948, 2, 56,248, 69, two, 1, 2, 1.71

DATE: 1961, 2 to Section 24(1, 1922, 1961, 1961, August 24, 1960, November, 1960, September 2, 1960, November 15, 1960, October 27, 1960, 2,187.50, November 15, 1960, November 15, 1960, October 27, 1960, 1961, 1961, 2 to Section 24(1, 1922, 1109-10, 1961, '43, ' 12, 1922, 1109-10, 2 to Section 24(1, 2 to Section 24(1, today, '16, '17, 1922, '23, the month of October, 1961, 1961, '24, 1940, '26, 1961, 1961, 1961, ' 32, the assessment year 1961-62, the previous year, 31st March, 1961, future years, 4,085.00, '35, 2nd September, 1960, 24th August, 1960, November, 1960, ' 38, 1922, 1961, 1922, '40, 1109, 2 to Section 24(1, 2 to Section 24(1, '43, 1844, '44, '45, 1961, year, 1961-62, the previous year, 31st March, 1961, 1961, '52, 54, 1978, 1974, 1969, 1971, 39, 2 to Section 24(1, 1922, '62, 1110, 2 to Section 24(1, '65, 1968, 1978, ' 1, 1961, December 2, 1977

GPE: Expln, Oil Mills, Expln, pp, Expln, Expln, Expln, Gomraj Fatehchand, Clause, Clause, Expln, pp, Sohani, J.30, md, exist:(i, Expln, Expln, Expln, Gomraj Fatehchand, Clause, Dhulia, Oil Mills, Expln, Expln, India, J.68

NORP: Bhojumal, Somasundaram

ORDINAL: first, 6th, first, second, second, second, second, second, first, second, first, second, second, third, first, first, first, second, first, second, 6th, third

WORK_OF_ART: Raghunath Das Prahlad Das v., Raghunath Das Prahlad Das v., 1 All ER, 3 All ER 949, 3 All ER, 1 All ER

LOC: Madras