Sundaram Spinning Mills Vs. Income-tax Officer

Decided On : Jul-24-1982

Court : Income Tax Appellate Tribunal ITAT Madras

LAW: Section 40A(7)(b)(ii)(3, Section 40A(7)(a, Section 40A(7, the Finance Act, Section 40A, the Finance Act, Section 36(1)(v, Section 40A, Section 36(1)(v, the Finance Act, Section 40A.Since, the Finance Act, Section 40A., Section 40A(7, Section 40A(7, Section 40A, Section 40A(7, Section 40A(7)(b)(i, Section 40A(7)(b)(ii

CARDINAL: 1, 80,621, 25, 7, 18-4-1977, 5, 31-3-1974, 31-3-1975, Np.1-4-1974, 34,841.0031-3-1975, 71, 18,836.411974-75, 34,841.00, 71, 37,395.09, 80,621, 37,395, 80,621, 50,000, 31-3-1975, 50,000, 80,621, 1-4-1976, 1-4-1977, 31-3-1976, 31-3-1977, us.3, 1-4-1973, two, 31-3-1976, 31-3-1977, 25, 31-3-1975, 31-3-1977, 50,000, 31-3-1977, 50,000, 50,000, 31-3-1975, 80,621, 80,621, 1-4-1973, 32, 737, 73, 1-4-1973, 1, 1-4-1977, 123, 1, 80,621, 50,000, 31-3-1975, 31-3-1977, 1, 80,621

ORG: Sundaram Spinning Mills, the Commissioner (Appeals, ITO, the House of Lords, Peru Ltd., the Supreme Court, Metal Box Co., India Ltd., ITR, CIT, ITO

PERSON: Kumarapalayam, Sundaram Spg, Owen, Andhra Prabha, Sri Krishna Tiles &, Madras

QUANTITY: 7-2-1974, 7-2-1974

DATE: the year ended 31-3-1974, 3,48,418, the year ending 31-3-1975, the year ending 31-3-1975, 1975-76, the year 1974-75, the end of the year, the year, 1961, 1975, 1975, years 1973-74 to 1976-77, the assessment year 1973-74, the same year, years 1973-74 to 1976-77.A, 1975, 1957, 1969, 1975, 1980, the year, 1st April, 1973, 1975, the assessment year 1973-74, 1976-77, 8-12-1977, 1982

MONEY: 50 per cent, 50 per cent, 50 per cent, 50 per cent

ORDINAL: first, second, first, second, second

GPE: Clause