K.C.P. Ltd. Vs. Income-tax Officer

Decided On : Jul-30-1984

Court : Income Tax Appellate Tribunal ITAT Hyderabad

LAW: the Surtax Act', Section 8, the Surtax Act, the Explanation to Rule 1 of Schedule II, the Companies Act, the Companies Act, Item 5, the Companies Act, the Companies Act, the Companies Act

CARDINAL: 1, six, 21,700, 1,05,500, 1,29,500, 5, 6, 5, 6, 7, 6, 5, 6, 132, 559, 6hould, 21,700, 1,05,500, 1,29,000, 4, 26-3-1980, 14-6-1984, 210, 25-6

ORG: K.C.P. Ltd., the Commissioner (Appeals, Hyderabad, the Companies (Profits) Surtax Act, ITO, Quarry Land Amortisation Reserve, ITO, capital and reserve, ITO, the Form of Balance Sheet, ITO, ITO, Pickle, the Supreme Court, Vazir Sultan Tobacco Co. Ltd., CIT, Quarry Land Amortisation Reserve, Quarry Land Amortisation Reserve, The Supreme Court, Vazir Sultan Tobacco Co. Ltd., Pickle, Quarry Land Amortisation Reserve, the Supreme Court, Vazir Sultan Tobacco Co. Ltd.'s, ITO, this Tribunal in Surtax Appeal Nos, the Andhra Pradesh High Court, ITO, the High Court

GPE: Vuyyuru, Accountancy, assessee

DATE: 1972-73, 1964, the assessment years 1972-73, 1975-76, 1976-77, 1977-78, all the years, the assessment year 1972-73, year 1975-76, the remaining, four years, the year ending on 30th June, the first day of the previous year, 1956, 1 of 1956, 1981, 1982, the year, these years, 1982-83, 1972-73, year 1975-76, the assessment year 1976-77, four more years, ' the accounts year, year, the shareholders year after year, eight years, 1976-77, 1977-78, 1976-77, 1977-78, 1979, 1982, 8-year, the earlier years

ORDINAL: first, first, second, 4th, first

PERSON: Schedule, Quarry, Quarry, Eric L. Kohler

WORK_OF_ART: Reference Case No., Reference Case No