income-tax Officer Vs. Lionel Edwards Ltd.

Decided On : Jul-06-1984

Court : Income Tax Appellate Tribunal ITAT Kolkata

LAW: Section 143(3)/144B, Section 143(3)/144B.4, Section 22, Section 22, Section 32 of the Act, Section 22, Section 9, Section 10(2)(xv, Section 10, Section 9, Section 143(3

CARDINAL: 1, 19-2-1983, 7,298, 235, 1,200, 1,200, 10,800, 7,298, 7,298, 6-8, 7,298, 1966, 59, 32, 77, 637, 7,298, 82, 144, 357, 143, 39, two-fold, two, 119, 785, 1978, 114, 388.8, 1, 1031.9, one, 1, 27, 28

DATE: 1977-78, the assessment year, the calendar year 1976, 1961, 6, the accounting year, 9 months, 9 months, 1957, this year, 1970, 1971, 1983, 1983, 1979, 1982, 1922, annual, the assessment year, today

PERSON: Appeals).2, Jamshedpur Engg, Pat, Shri S.P. Chaliha, Mal Kuthiala v., Mal Kuthiala's, Jamshedpur Engg, Mal Kuthiald's, Jamshedpur Engg

ORDINAL: first, second

ORG: the Commissioner (Appeals, ITO, Ashoke Marketing Ltd., ITO, ITO, ITO, IAC, IAC, IAC, ITO, the Commissioner (Appeals, Reliance, CIT, Delhi Cloth &amp, General Mills Co. Ltd., Machine Mfg. Co. Ltd., CIT, The Commissioner (Appeals, the Calcutta High Court, CIT, Ganga Properties Ltd., The Commissioner (Appeals, the Commissioner (Appeals, ITO, the Commissioner (Appeals, us.5, the Supreme Court, CIT, the Patna High Court, CIT, Sahay Properties &amp, Investment Co., Reliance, the Calcutta High Court, CIT v., Salkia Transport Associates, ITR, ITO, ITO, Ganga Properties Ltd., the Supreme Court, the Calcutta High Court, Ganga Properties Ltd., S.B. (House &amp, CIT, ITR, the Calcutta High Court, S.B. (House &amp, P.) Ltd., Supreme Court, Salkia Transport Associates, the Calcutta High Court, Shri R.N. Bajoria, the Patna High Court, Machine Mfg. Co. Ltd.'s, the Punjab High Court, Delhi Cloth &amp, General Mills Co.Ltd.'s, the Madhya Pradesh High Court, CIT v., National Newsprint &amp, Paper Mills Ltd., ITR, Shri R.N. Bajoria, ITO, Tribunal, Bombay Bench ', ITO, Ganga Properties Ltd.'s, the Calcutta High Court, Sections 6 and 9, House &amp, P.) Ltd., the Calcutta High Court, the Supreme Court, the Calcutta High Court, The Patna High Court, Sahay Properties &amp, Investment Co., P.) Ltd., the Calcutta High Court, the Commissioner (Appeals, the Commissioner (Appeals, Machine Mfg. Co. Ltd.'s, the Patna High Court, Delhi Cloth &amp, General Mills Co. Ltd.'s, National Newsprint &amp, Papers Mills Ltd., the Madhya Pradesh High Court, IAC, ITO, ITO, ITO

PERCENT: 4-H Rajashree

FAC: Hastings Park Road, Alipore

PRODUCT: Calcutta, assessee.11

QUANTITY: 10-2-1978

MONEY: 10 per cent

TIME: 10-2-1978, 10-2-1978

GPE: Addl, R.B., R.B., S.B., R.B.

NORP: Indian