Swedish East Asia Co. Ltd. Vs. Inspecting Assistant

Decided On : Jul-28-1982

Court : Income Tax Appellate Tribunal ITAT Kolkata

LAW: Section 44B of the Income-tax Act, the Surtax Act, the Surtax Act, Section 2(9, Section 5, Section 5(2, the Surtax Act, the Surtax Act, Section 5, the Surtax Act, the Surtax Act, the Surtax Act, Section 5, Section 6 and Section 10 of the 1961 Act, Section 6, Section 5, Section 10, Section 5, Section 10, Section 5(2, Section 5, Section 10, Section 5, Section 10, Section 5, Section 10, Section 5, Section 5, Section 6, Section 5, Section 10, Section 10, Section 5, Chapter VI-A of, Section 5, Section 5(2, the Surtax Act, Section 5, the Companies Act

CARDINAL: 1, 27, 28, 29,00,709.4, 4, 4, 4, 4, 4, 1, 2, 3, 4, 5, 13, 4, 13, 7, 1, 12, 4, 7, 4, 4, 102, 106, 399, 1977, 110, 111, 116, 528, 123, 132, 4, 13, 2, 2, 4, 4, 13, 7, 13, 2, 2, 1, 2, 1, 2, 4, 4, 4, one, 2, 1, 2, 3, 9, 795,000, 1, 1961, 42, 17, 132

DATE: the assessment year 1976-77, 1981, 1981, 1961, 1964, 1964, 1961, 1964, 1961, 1976, 1977, 1978, 1979, 1980, 1981, 1961, each year, 1981

ORG: ST Appeal No., IAC, the Commissioner (Appeals, IAC, the Commissioner (Appeals, IAC, the Commissioner (Appeals, Legislature, IAC, the Commissioner (Appeals, the Companies (Profits) Surtax Act, IAC, Stumpp, Schuele &amp, Somappa (P.) Ltd., ITO, Stumpp, Schuele &amp, Somappa (P.) Ltd., CIT, Bimetal Bearings Ltd., CIT, Mfg. Co.Ltd., CST, Ballarpur Industries Ltd, Nav Bharat Vanijya Ltd., CIT, CIT, the Commissioner (Appeals, the Commissioner (Appeals, Sections of the Act, the Commissioner (Appeals, Calcutta, the 'Debt Adjustment Fund', The Debt Adjustment Fund, Current Swedish Company Act, Debt Adjustment Fund, The Debt Adjustment Fund, the Supreme Court, First National City Bank, CIT, Vazir Sultan Tobacco Co. Ltd., CIT

GPE: Sweden, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, Sweden

NORP: Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian

MONEY: 3.3177 per cent, 3.3177 per cent, 10 per cent

ORDINAL: second, first

WORK_OF_ART: Schedule of Surtax, Surtax Act, Surtax Act

PERSON: Second Schedule, Kar, Kar, Addl, Century Spg, Schroder Scovill Duncan Ltd., Note No.7

PRODUCT: 865