Sahney Steel and Press Works Ltd. Vs. Income-tax Officer

Decided On : Jan-24-1981

Court : Income Tax Appellate Tribunal ITAT Hyderabad

LAW: Section 41(1, Section 41(1, Section 41(1, Section 41(1).According, the Hyderabad Bench 'B' in IT Appeal Nos, the Hyderabad Bench ', Section 41(1, Section 41(1, Section 41(1, Section 41(1, Section 41(1, Section 41(1, Section 41(1, Section 41(1, Section 41(1, Section 28(iv, Section 28(iv, Section 28(z, Section 41(1, Section 41(1, Section 41(1, Section 41(1, Section 41(1, Section 41(1, Section 28(iv, Section 28(i, Section 28(iv, Section 28(jv, Section 119

CARDINAL: 1, 14,665, 9, 14,665, two, 31-12-1968, 455, 3, 31-12-1968, 3-5-1971, 13, 14,665, 117, 14,665, 14,665, 7, 14,665, 31, 1, 12 1/2, 2., 1, 5, 1, 3., 4, 5, 29, 1, 455, 3-5, 31-12-1968, 6, 27-9-1972, 45, 1,75,496, 13, 31, 14,665, 14,665, 31, 35, 51, 5,30,000, 31-3, 5,839, 5,839, two, 390, 8,434, 1961, 42, 392, 397, 82, 1922, 12, 1935, 3, 17, 535, 14, 536, 776, 106, 473, 1917, 106, 758, 790, 1931, 16, 142, 1-8-1974, 116, 154, 14,665, 5,839, 774, 777, 772, 1977, 108, 136, 113, 589, only one, 481, 1978, 114, 840, 1978, 115, 121, 142, 1-8-1974, 77, 6, 102, 622, 678, 27, 455, 3-5-1971, 6, 27-9-1972, 30, 5,29,000Plant, 47,74,000, One, 5,839, 27-4-1961, 390, 8,423, about 75,000, half, 5 1/2, 1,52,000, 1,52,000, 75,000, half, 119, 111, 125, 150.32, 1, 1., 2., One, 3. Contents, 119, 334, 124, 1-8-1974, 1., 31-12-1968, 3, 2, 3., 4., 7, 3, two, two, 14,665, one

DATE: year 1974-75, year 1973.2, the year 1971-72, the year 1971-72 390.79-, the year 1971-72, 1961, the year, earlier assessment years, the previous year, the year, 1979, 1209, 1975-76, 1978-79, 1225, a period of 5 years, a period of 5 years, 5 years, annual, future years, the period of 5 years, the year 1971-72, the year 1971-72, 30-7-1977, earlier years, 1971, the two years, those years, 1929, 1911, the day to day, 1979, 1975-76, 9 8-1978, 1978, 1980, 1970, 1976, the first day, year 1974-75, the assessment year 1974-75, 1225, 31 12-1968, the period of 5 years, 5 years, the 5 year, 5 year, earlier years, September of 1923, the 6th November, 1923, a period of, two years, nature.31, 1979, 1978, 1980, 5 years, the first day, year 1974-75, 1979, 1980, 22-9-1977, 1971, at least 5 years

ORG: the Government of Andhra Pradesh, the Commissioner (Appeals, ITO, Government, The Commissioner (Appeals, the Government of Andhra Pradesh, the Industries Department, the Industries and Commerce Department, The Commissioner (Appeals, G.O., The Commissioner (Appeals, the Government of Andhra Pradesh, Government, the Government of Andhra Pradesh, Industries and Commerce Department, the Federation of Andhra Pradesh Chambers of Commerce and Industry, the Government of Andhra Pradesh, The Commissioner (Appeals, the Commissioner (Appeals, the Industries Department of the Government of Andhra Pradesh, Department, the Commissioner (Appeals, the Andhra Pradesh High Court, Panyam Cements &, Mineral Industries Ltd., CIT, Tribunal, the Commissioner (Appeals, Bench, the Tribunal under Section 255(3, G.O. Ms., the Industries Department, State, State, Hyderabad, State, Government, the State Government, the Electricity Board, State, Finance, U.O. No, State, the Industries and Commerce Department, the Government of Andhra Pradesh, Government, State, the Sales Tax Department, the Industries Department, the Supreme Court, CIT, the Supreme Court, the Supreme Court, Court, Court, Glenboig Union Fireclay Co. Ltd., Van den Berghs Ltd., Court, Court, Simpson (H.M. Inspector of, Taxes, CA, Rowlatt, the Andhra Pradesh High Court, Panyam Cements &, Mineral Industries, the Andhra Pradesh High Court, Government, Panyam Cements &, Mineral Industries, the Bombay High Court, Dhrangadhra Chemical Works Ltd., CIT, the Bombay High Court, Government, the Bombay High Court, Mehboob Productions, CIT, Vimadalal, J., Seaham Harbour Dock Co., the Central Board of Direct Taxes (Board, Board, Board, Board, the Andhra Pradesh High Court, the Andhra Pradesh High Court, Panyam Cements &, Mineral Industries, the High Court, Panyam Cements &, Mineral Industries Ltd., the State of Andhra Pradesh, Government, State, the Gujarat High Court, Ambaidas, CIT, Legislature, Reliance, the Bombay High Court, CIT, ITR, Tribunal, the Gujarat High Court, Mehboob Productions, Dhrangadhra Chemical Works Ltd., Agra Chain Mfg, CIT, ITR, Kesoram Industries &, Cotton Mills Ltd., CIT, the Calcutta High Court, CIT, Swadeshi Cotton Mills Co. Ltd., ITR, Board, the Supreme Court, Sirpur Paper Mill Ltd., CWT, CIT, Board, the Government of Andhra Pradesh, the Government of Andhra Pradesh, Panyam Cements &, Mineral Industries Ltd., the High Court, State, the Supreme Court, Sivaram Prasad Bahadur, the Government of Andhra Pradesh, Government, Government, Government, the State of Andhra Pradesh, Government, Vimadalal, J. in Mehboob Productions', Government, Government, G.O., Panyam Cements &, Mineral Industries Ltd., Seaham Harbour Dock Co., the Unemployment Grants Committee, Committee, the Unemployment Grants Committee, State, Committee, the Unemployment Grants Committee, the Dock Company, Government, the Dock Company, Government, the State of Andhra Pradesh, the Calcutta High Court, CIT, CIT, ITR, CIT, ITR, Board, Board, Board, Central Outright Grant of Subsidy, ITO, CIT, India Sea Foods, ITR, Court, High Courts, the Supreme Court, Board, the Kerala High Court, Peria Karamalai Tea &amp, Produce Co. Ltd., CIT, Board, the Government of Andhra Pradesh, Board, Board, Board, the Central Outright Grant, Board, Board, the Andhra Pradesh High Court, Panyam Cements &, Mineral Industries Ltd., the Government of Andhra Pradesh

NORP: Joint, Indian, Germans, Motilal, words:'I

PERSON: Addl, same.10, Senairam Doongarmall, Hidayatullah, J., Buckmaster, Macmillan, Clark, Bonner Maurice, Lord Hanworth, J., Kay, Ranga Rao v., Godavaridevi Saraf, Motilal Ambaidas, Senairam Doongarmall, Rs, Buckmaster, Hills, Kanan Devon Hill Produce Co. Ltd., G. Venkataraman, B.M. Edward

ORDINAL: first, second, third, first, first, first, first, first, first, first, first

TIME: 9-8-1978

MONEY: 3.7 per cent, 5.2 per cent, 10 per cent, 10 per cent, 10 per cent, 10 per cent, 10 per cent, 10 per cent, 10 per cent, 10 per cent, 5 1/2 per cent, 10 per cent, 10 per cent

GPE: Visakhapatnam, Vijayawada, Nagarjunasagar, K.C, Ind., Senairam Doongarmall, MR, incentive.25

WORK_OF_ART: G.O.

EVENT: 8,434.98 14,665.70 11

PRODUCT: Sivaram Prasad Bahadur v., 747, 444

FAC: the Seaham Harbour Dock Company