income-tax Officer Vs. Rajagiri Rubber and Produce Co.

Decided On : Oct-29-1985

Court : Income Tax Appellate Tribunal ITAT Cochin

LAW: Section 54E(1, Section 54E(1, Section 54E, Section 45 of the Act, Section 2(47, Section 45, the Companies Act, the Companies Act, Section 206, the Companies Act, Section 18(5, Section 16(2, Section 18(5, Section 199 of the 1961, Section 45

CARDINAL: 1, 267, 135, 259, 9, 10, 29-6-1977, 27-6-1977, 27-6-1977, 28-6-1977, 30-6-1977, 30-6-1977, 14,40,000, 2, 2,50,000, 23-12-1977, 2,50,000, 137, 133, 2,25,000, 23-12-1977, 2,25,000, 28-6-1977, 2, 12,657, 30-6-1973, 150, 16,83,417.76, 29-6-1977, 27-6-1977, 27-6-1977, 28-6-1977, transferee, 1959, 36, two, two, 5, 31-3-1948, 448, transferee, transferee, 1977, 110, 644, 649, 151, 122, transferee, transferee, 122)Vasudev, 45, transferee, 1, 28, 28, 29, 29, 28-6-1977, 16,83,417.76, 29-6-1977, 27-6-1977, 27-6-1977, 28-6-1977, transferee, 537, 1888, 37, 346, 356, 219, 21

PERSON: Coch, Coch, Coch, Babulal Jatia, Seth R. Dalmia, Bench, Seth R. Dalmia, Pranlal Jayanand Thakar, Seth R. Dalmia's, Nagabhushanam, Ramachandra Rao, Nanney v. Morgan

DATE: 1983, 1983, 1983, 1978-79, the previous year, the previous year ended, 1961, alone.11, 1,05,012, six months, 1982, 1982, the subsequent year, 1979-80, 2,14,744, January 1974, 12,62,102.57, 1956, 1922, 1922, 16, 1971, 30, 1985, 1975, 43, 18, the year 1977, 1922, the year 1977, the assessment year 1978-79

ORG: C.O. No, ITO, ITO, the Commissioner (Appeals, The Commissioner (Appeals, the Calcutta High Court, CWT, the Delhi High Court, CIT, Bharat Nidhi Ltd., ITR, the Commissioner (Appeals, Subramaniain &amp, Madras, Highland Products Ltd., Highland Produce Co. Ltd., ITO, the Sale of Goods Act, the Sale of Goods Act, the Sale of Goods Act, the Supreme Court, Howrah Trading Co. Ltd., CIT, the Calcutta High Court, Babulal Jatia, the Commissioner (Appeals, the Calcutta High Court, the Delhi High Court, Bharat Nidhi Ltd., CIT, ILR, Bench, the Supreme Court, CIT, the Privy Council, the Privy Council, CIT, the Supreme Court, Particulars Date of Transfer, Nelliampathy Tea &amp, Produce Co. Ltd., Highland Produce Co., Midland Rubber &amp, Produce Co., Neelamalai Tea &amp, Coffee Estates Ltd., Subramaniam &amp, Co., the Calcutta High Court, Babulal Jatia's, the Supreme Court, ILR, the Supreme Court, Howrah Trading Co. Ltd., the Chancery Division, Subramaniam &amp

TIME: 23-12-1977

GPE: Co., Lopes, L.J.

NORP: Indian

PERCENT: 1 Delhi

FAC: Ramchandra Shelat

LOC: Madras

ORDINAL: first, first

PRODUCT: 45 Mad