Goodlass Nerolac Paints Ltd. Vs. Inspecting Assistant

Decided On : Nov-29-1984

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: Section 43B, the Finance Act, Section 145(1, Section 43B, the Supreme Court.35

CARDINAL: 1, four, four, 18, 19, 4, 5, 6, 31-12, 11,49,296, 3,86,394, 11,49,296, 1,81,174, 12,25,536, 32,19,575, 31, 31, 31-12-1981, 6.83, 2.45, 31-12-1976, two, 31-12-1977, 31, 31-12-1976, 31, 1-4, one, 34, 9-4-1981, 9-4-1981, 24-3-1981, 1389, 387, 37, 37.(a, 19 and 20, one, one, 1953, 24, 481, 5, 34, 43,10,907, 1, 149, 759.27, 78, 31, 20 to 22, 24, 26, 31, 17, 8, 31-12-1976, 31, one, half, 11,49,296, 31-12-1976, 1,50,00,000, two, one, two, 1, 31, 31, 31-12-1975, 31-12-1979, 57, 35, 35General, 25, only three, 100, 20, 300, 340, 150, 20, 31, 100, 120, 30, 10, 20, 122, 575, 575, 63, 51, one, One, 4, 245, 1, one, 880, 100, 155, 20, 35, 1958, 33, 681, 684, 53, 684, two, 487, two, 1953, 24, 44, 770, 387, one, 98, 167, 175, 19, 14, 61,907, two, 8,46,728

DATE: the assessment years 1979-80 to 1982-83, the assessment year 1981-82, that year, the subsequent year, the two years, two years, October 1979, the previous year, the assessment year 1976-77, the two years, 15.4, the year, today, that year, the years.20, 1980-81, the accounting year ended, the year ended 31-12-1976, the year ended 31-12-1976, the year, the earlier years, the year 1977-78, the year ended 31-12-1977, this year, the year, the earlier years, the year ended 31-12-1978, that year, the year ended 31-12-1977, the year ended 31-12-1979, the years ended, the year ended 31-12-1979, the year, 10,56,721, the previous year, the two years, the accounting year ended, 31-12-1979, these two years, the year, the previous year, the previous year, the two years, the year ended, 1977-78, the two intermediate years, the year 31-12-1979, some years for the years, the two years 31-12-1977, the year 31-12-1979, 1981-82, 1961, 1983, the two years, 1389, October 1979, October 1979, the year ended 31-12-1973 ', the year, the year, 1979, annual, the year 1979, the year, 10,56,721, the previous year, 1984, 77, the years 31-12-1976, the first or second year, the year 31-12-1978, the year ended 31-12-1978, the year ended 31-12-1979, the first year, October 1979, the year ended 31-12-1979, the year, the year ended 31-12-1979, up to the year ended 31-12-1975, 1949, the years, the two years 31-12-1977, the year ended 31-12-1979, the years, the year ended 31-12-1976, the year ended, the accounting year ended, 31-12-1978, one year, one year to another year, the year 31-12-1979, the accounting, the two years, the accounting year ending, the very first year, the year ending 31-12-1976, the years ended, the year ended 31-12-1979, up to the year 31-12-1975, the two years, the accounting years 1978 and 1979, the accounting years ended, 31-12-1978, 155 123, 78 149 182Profit, 70, 32, 32, 35 45 II, the year, the years, the year, the two years, the first year, each of the years, from year to year, 1978, the assessment year 1966-67, the subsequent years, 34, every year, 1967, the year, the year, the year 1982-83, the subsequent year, 35, the second year's, the first year, the two years, the second year, the first year, 1964, the year, one year, 1976, 1924, 1962, 22, the year, consistently year, year, the assessment year, the first year, a particular year, 36, the two years, October 1979, 1975, the two years, the assessment year 1981-82, the assessment year 1981-82, the year 1980-81, the assessment year 1981-82, 1979, the assessment year 1982-83, the year 1981-82, these two years, 1981-82, the assessment year 1982-83, the year 1982-83, years, up to the year ended 31-12-1975, the year ended 31-12-1979, the year 1981-82, the year 1982-83, the two years

PERSON: Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, 7,26,524, Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, Shri Tuli, Shri Tuli, Shri Tuli, Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, Shri Tuli, Shri Tuli, Shri Tuli, Shri Tuli, Shri Tuli, Shri Tuli, Shri Tuli, Shri Mehta, Shri Tuli, Shri Tuli, Shri Tuli, Shri Tuli's, Ram, Shri Tuli's, Shri Tuli, Shri Mehta, Shri Tuli's, Shri Mehta, Shri Mehta, Shri Mehta, Shri Mehta, Shri Tuli's, Shri Tuli, Shri Tuli, Shri Tuli, Vol, Flour Mills, Justice Tendolkar, Justice Tendolkar, Shri Mehta, Ram Luxman, Shri Tuli, Kantilal Chandulal Dharia v., 34,02,272, 34,02,272

ORDINAL: first, first, first, first, first, first, second, Seventh

ORG: IAC, IAC, the Commissioner (Appeals, the Commissioner (Appeals, the Research Committee of Chartered Accountants, the Commissioner (Appeals, The Commissioner (Appeals, IAC, The Commissioner (Appeals, the Institute of Chartered Accountants, Finance, State Insurance Scheme, the Commissioner (Appeals, IAC, IAC, IAC, IAC, the Commissioner (Appeals, the Bombay High Court, CBDT, IAC, CBDT, the Institute of Chartered Accountants, CBDT, the Institute of Chartered Accountants, CBDT, the Research Committee of the Institute, the Research Committee, the Research Committee of the Institute, the Chartered Accountants' Journal, the Institute of Cost and Works Accountants, Ministry of Law, Company Affairs, the Institute of Chartered Accountants, the Institute of Chartered Accountants, the Supreme Court, Chainrup Sampatram, CIT, Inspection (Investigation, Goodlass Nerolac Paints, the Commissioner (Appeals, CIT, Carborandum Universal Ltd., ITO, ITO, ITO, the Chartered Accountants' Journal, ITO, Inspection (Investigation, ITO, CIT, Chari, Court, the Supreme Court, Chainrup Sampatram's, Inspection (Investigation, Chart and Ram, Court, Court, the High Court, the Institute of Chartered Accountants, ITO, the Calcutta High Court, CIT, Eastern Bengal Jute Trading Co. Ltd., ITR, Court, Appellate Tribunal, ITO, the Allahabad High Court, Ram Luxman Sugar Mills, CIT, Court, the Privy Council, CIT, Ahmedabad New Cotton Mills Co. Ltd., ITC, ITO, the Privy Council's, Ahmedabad New Cotton Mills Co. Ltd.'s, the Privy Council's, Ahmedabad New Cotton Mills Co.Ltd., ITO, ITO, ITO, ITO, the Bombay High Court, CIT, Nagri Mills Co. Ltd., the Supreme Court, CIT, Swadeshi Cotton &, ITR, the Industrial Tribunal, the Supreme Court, Nagri Mills Co. Ltd.'s, Carborandum Universal Ltd.'s, the Allahabad High Court, CIT, the Supreme Court, Chainrup Sampatram's, Carborandum Universal Ltd.'s, Court, Court, Tribunal, Chainrup Sampatram, CIT, SC, Indo-Commercial Bank Ltd., CIT, Tribunal, the Chartered Accountants' Journal, the Supreme Court, Challapalli Sugars Ltd., CIT, Privy Council's, Ahmedabad New Cotton Mills Co. Ltd.'s, Inspection (Investigation, ITO

GPE: India, India, India, valorem, India, valorem, New Delhi, Bombay, New Delhi, New Delhi, Kanga, Palkhivala

PRODUCT: cost.23, 104

NORP: Hon'ble

TIME: 35 in