Fifth Income-tax Officer Vs. Sarvodaya Films

Decided On : Jan-04-1983

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: Section 32(1)(iii, Section 32(1, Section 32(1)(iii, Section 32(1)(iii

CARDINAL: 1, 1,31,750, six, one, 2.85, 46,622, six, 1,08,922, six, 3-12-1974, 9B, 1,31,750, 5, 441, two, not.9, 102, 219, 60,000, 224, 1977, 107, 637, two, 1958, 33, 547, 50, 548, 643, One, 96, 1TR 672

ORG: the Commissioner (Appeals, ITO, Tribunal, ITO, CBDT, ITO, the Commissioner (Appeals, Tribunal, ITO, Rajshfee Productions (P.) Ltd., Tribunal, the Bombay High Court, CIT, Patel International Film Ltd., ITO, Tribunal, the High Court, the Gujarat High Court, H. Mohmed &amp, Co., CIT, The Gujarat High Court, Gemini Pictures Circuit Ltd., CIT, ITR, CIT, Modem Theatres Ltd., the Gujarat High Court, CBDT, The Gujarat High Court, the High Court, The High Court, Tribunal, CIT, Co. Ltd., the Commissioner (Appeals

DATE: the accounting year, the next year, the accounting year, the end of the year, the next year, the following year, the year, ' years, the earlier years, the year 1973-74, year, the assessment year 1976-77, the prior years, the accounting year, the calendar year 1975, 1976-77, an earlier year, that year, 1977, the first year, 1976, 1963, a couple of years, two or three years, the second year, the earlier years', 1961, 1974, only about two years, the 2 year period

PERSON: Vardan, Shri Joy, Shri Trivedi, Depending

TIME: 9-12-1977.6

GPE: assessee, Elecon Engg

ORDINAL: first, first, second, second