income-tax Officer Vs. Ashoka Betelnut Co. (P.) Ltd.

Decided On : Sep-05-1984

Court : Income Tax Appellate Tribunal ITAT Madras

LAW: Section 40(c, the Companies Act, Section 17(2)(iii, Section 17(2)(iii, Section 40(c, Section 40(c, Section 198, the Companies Act, Rule 3, the Companies Act, Section 360, the Companies Act, Section 40(c, Section 40A(5, Section 40A(2, Section l(2)(iii, Section 40A(5, Section 40, Section 40(c, Section 255(4, Section 255(4, Section 40(c, Section 37, Section 37, the Companies Act, Section 37, Section 37, Section 28 of the Act itself.8, Section 40(c

CARDINAL: 1, 28, 25, 31-12-1978, 1,70,891, 14,178, 29, 31-12-1978, 100, 117, 1, 2, 3, 19-10-1983, 91, 90, 29, 29, 29-6-1979, 1,54,137, one-fifth, 8,745, one-fifth, 70,891, 14,178, three, two, more than one, one-third, 30,000, one, 15, 93, 122, 93, 49.Hence, one-fifth, 635, 129, 597, 93, 162, 124, 555, 14,178, 7, 14,178, 1,54,137, 70,891, one-fifth, 14,178, 14,178, 14,178, 3, 29, 31-12-1978, 14,178

ORG: Shri A.B. Menon, the Commissioner (Appeals, inter alia, ITO, Rule 6D, the Commissioner (Appeals, Reliance, CIT, CIT, the Calcutta High Court, the Calcutta High Court, CIT, the Commissioner (Appeals, the Benches of the Tribunal at Madras, the Commissioner (Appeals, the Commissioner (Appeals, the Commissioner (Appeals, brother.2, ITO, ITO, the Calcutta High Court, Sec, CIT, Sree Rajendra Mills Ltd., the Central Government, CIT, Coimbatore, ITO, The High Court, the Calcutta High Court, the Madras High Court, the Madra High Court, CIT, The High Court, the Allahabad High Court, ITR, CIT, the High Court, the High Court, ITO, ITO.(p, ITO, Act.1, ITO, The Commissioner (Appeals, Tribunal, Judicial, Judicial, Judicial, Bench

DATE: The previous year, the assessment year 1979-80, the assessment year 1979-80, 1962, 1961, 1956, the previous year, the assessment year, the previous year ended, 1975, 1979, 1973, the previous year, the assessment year, 29-6-1979, 31-12-1978, the year, the accounting year, the assessment year, 31-12-1978, 1979, 1983, the subsequent year, 1974, 1974, 1981, 1980, 1961, the previous year, 1961

PERSON: Shri S.L. Narasimhan, C. Kulandaivelu, Mehta, Shri R.Santhanakrishnan, Rule 6D, C. Kulandaivelu Konar, Mehta, Chettiar, C. Kulandaivelu Konar's, M.M. Mehta, C. Kulandaivelu Konar's, Vinod K. Singhania, C. Kulandaivelu Konar's, Mehta, C. Kulandaivelu Konar, S.S.M. Lingappan, C. Kulandaivelu Konar's, S.S.M. Lingappan's

GPE: MM, MM, India, Kolandaivelu, assessee, MM, A.R., A.R., Lakshmipat Singhania v. CIT[1974

NORP: Hon'ble, D.

ORDINAL: first, first, first, first, first, Third

LOC: Madras

FAC: A.R. Adaikappa Chettiar

PRODUCT: Accountant, Accountant