Commissioner of Income-tax Vs. Vallabh Leasing and Finance Co. Pvt. Ltd.

Decided On : Jul-28-2003

Court : Madhya Pradesh

LAW: Section 260A, Section 143(2, Section 94, Section 94, Section 94, Section 94(2, Section 94(3)(b, Section 94(2, Section 94(3)(b, Section 36(1)(vii, Section 36(1)(vii, Section 36(1)(vii, the Amending Act, Section 94(3)(b, Section 94(3, Section 44F, Section 94, Section 94(3)(b, Section 44F, Section 44F, Section 33, Section 33, Section 44F, Section 44F, Section 33, Section 94, Section 94

NORP: DIPAK, contra, Punjab, Punjab

DATE: 1961, November 2, 1999, 1997, the assessment year 1994-95, the previous year, a month, the last five years, March 31, 1994, the year 1987, 1961, 1961, 1961, the assessment year 1994-95, '36, the previous year, the previous year, previous year, the earlier years, the year, the year, 1990, the previous year, a particular year, the year, that year, the year, 1987, the year, September, 1976, three preceding years, 1936, 1936, 1927, 1927, 1936, 1767, 1939, 1936, 1936, 1936, 1936, 1936, 1936, the accounting year

ORG: Tribunal, Perfect Refractories Limited, Moradabad Syntex Pvt, Perfect Refractories Limited, Smt, Smt, Perfect Refractories Ltd., Smt, Perfect Refractories Limited, Moradabad Syntex Limited, Assessing, Assessing, Moradabad Syntex Ltd., Smt, Moradabad Syntex Ltd., Revenue, Tribunal, Tribunal, Moradabad Syntex Ltd., Tribunal, Tribunal, Tribunal, Explanation, Tribunal, Department, Tribunal, Assessing, Tribunal, Tribunal, Tribunal, Tribunal, CIT, Travancore Tea Estates Co. Ltd., CIT, the Central Board of Direct Taxes, Tribunal, Travancore Tea Estates Co. ltd., CIT, Travancore Tea Estates Co, Ltd., CIT, CIT, Gurdial Singh Uppal, CIT, CIT, Trwancore Tea Estates Co. Ltd., CIT, Tribunal, the Central Board of Direct Taxes, Santosh Rice Mills, Tribunal, Tribunal, Tribunal, the Cuttack party, Tribunal, The Supreme Court, Bank of Bihar Ltd, CIT, the High Court, Lordships, Travancore Tea Estates Co. Ltd., the Central Board of Direct Taxes, Tribunal, Tribunal, Perfect Refractories Ltd., Haryana High Court, Gurdial Singh Uppal, Tribunal, Tribunal, the Gujarat High Court, Bhag, the Shorter Oxford Dictionary, Legislature, Legislature, Legislature, Legislature, the English Court, Crown, Crown, Wheatcroft, Legislature, KB, Legislature, Legislature, the Gujarat High Court, Haryana High Court, Gurdial Singh Uppal

PERSON: I. T. A. No, I. T. A. No, Maheshwari, Shri Rajesh Maheshwari, Rs, Maheshwari, Maheshwari, Maheshwari, Gift, Maheshwari, Rohit Arya, Arya, Rohit Arya, Santosh Rice Mills, Sumit Nema, Santosh Rice Mills, Nema, Sakarlal Balabhai, Nema, Rohit Arya, Rohit Arya, Nema, Nema, Cuttack, Seema Traders, Arya, Nema, Balabhai, Balabhai, Balabhai, C. J., Exceptional, KB, Lawrence J., KB, KB, Arya, Balabhai, Nema

CARDINAL: 1997.2, 2,59,936, 3, 1,24,749, 98,736, 5,40,640, 10, 65, 5, 1,48,403, 3, 91,748, 3, 59,512, 3, 59,512, 3, 91,748, 91,748, one, 3, 3, 1990]181ITR447(MP, 1992]197ITR528(Ker, 1998]233ITR203(SC, 1992]197ITR528(Ker, 1998]230ITR813(MP, 1968]69ITR186(Guj, 2, 8, 1992]197ITR528(Ker, 536, 6.6, 183, 37, 6.6, 36(1)(vii, 36(2, 1, 2, 1, 2, 1998]230ITR813(MP, 816, 45,370, 1962]45ITR427(SC, 1998]233ITR203(SC, one, 1, 2, 1, 2, 1968]69ITR186(Guj, 2, 1968]69ITR186(Guj, 1968]69ITR186(Guj, 215, One, 2, two, 20, 4, 4, more than one, one, 20, 20, 4, 20, only one, 1, 2, 1968]69ITR186(Guj, 1, 2

GPE: Smt, Jabalpur, Sakarlal, Sakarlal, Sakarlal, Bilsland, Bilsland, Bilsland, Bilsland, Sakarlal

MONEY: 15 per cent, 15 per cent

ORDINAL: first, first, first, first, second, First, first, second, first, Secondly

EVENT: the 1961 Act

PRODUCT: Lordship

WORK_OF_ART: 2 All ER 616, 2 All ER 616, 2 All ER 616, 2 All ER 616