Commissioner of Income-tax Vs. Upper India Steel Manufacturing and Engineering Co. Pvt. Ltd.

Decided On : Aug-11-1995

Court : Punjab and Haryana

LAW: Section 256, Section 244(1A, Section 154.5, Section 244(1A, Section 214, Section 213, Section 244A(1, Section 206C, Section 199, Section 143, Section 156, Section 244(1A, Section 244(1A, Section 244(1A, Section 244(1A, Section 214, Section 244(1A, Section 244(1, the Full Bench, Section 256, Section 256(1, Section 256(2, Section 256 of the Act, Section 256 of the Act, Section 256 of the Act

ORG: R.P. Sethi, CIT, the Gujarat High Court, Bardolia Textile Mills, ITO, CIT, the Supreme Court, Revenue, Department, CIT, the Central Government, CIT, the Bombay High Court, Cyanamid India Ltd, the Kerala High Court, CIT, the Delhi High Court, National Agricultural Co-operative, Marketing Federation of India Ltd., Union of India, the Gujarat High Court, Bardolia Textile Mills, CIT, the Gujarat High Court, CIT v. Shiv Parshad, High Court, another High Court, CIT v. Lakshmi Printing Co., the High Court, the Supreme Court, CIT, the Supreme Court

DATE: J. 1, the relevant year, November 8, 1990, the earlier assessment year, March 11, 1992, any financial year, the 1st day of April, the assessment year, the financial year, the financial year, every month, a month, the 1st day of April, every month, a month, March 31, 1975, March 31, 1975, January 27, 1977, January 27, 1977, January 27, 1977, January 27, 1977, March 31, 1975, the first day of April, the assessment year

PERSON: Engineering Works, Chandigarh Bench, Engineering Works, Ludhiana, Ludhiana, Chandigarh Bench, Engineering Works, Engg, K.N. Anantharama, Knit Works', Engineering Works

CARDINAL: 1, 1961.3, 1985]151ITR389(Guj, 244(1A, 214, 244(1, 213, less than, 1, 9, 531, 10, 1993]203ITR561(Bom, 1995]213ITR378(Ker, 1981]130ITR928(Delhi, 1985]151ITR389(Guj, one, 2, 2, 2

LOC: Central Circle-III

ORDINAL: second

MONEY: 15 per cent, one per cent, one per cent

NORP: Asian

PRODUCT: The Full Bench

GPE: Sovrin