Commissioner of Income-tax Vs. Indo Asian Switch-gears (P.) Ltd.

Decided On : Aug-30-1996

Court : Punjab and Haryana

LAW: Section 144B, Section 37(2A, Section 37(2A, Section 37(2A, Section 37(2A, Section 37(2A, Section 37(2A, Section 37(1, Section 37(3A, Section 37(3B, Section 37(2A, Section 37(2A, Section 37 of the Act, Section 37(2A, Explanation 2 to Section 37(2A, Section 37(2A, Section 37, Section 37(2A, Section 35B(1, Section 35B(1, Section 35B(1, Section 35B(1, Section 35B(1, Section 43(5, Section 36(1)(iii, Section 37(1, Section 37(1, Section 41(1, Section 41(1, Section 41(1, the Sales Tax Act, Section 41(1, Section 41(1, Section 41(1, Section 41(1

PERSON: N.K. Agrawal, Larsen, Nos, Shri R.P. Sawhney, B.S. Gupta, R.P. Sawhney, Shri Sawhney, Sam Fashion Wear Pvt, Sawhney, Larsen, R.P. Sawhney, Nos, R.P. Sawhney, Murari Lal Ahuja, R.P. Sawhney, Shri Sawhney, Shri Sawhney

NORP: J.1, Punjab, Indian, Indian

DATE: 47, 48 of 1983, years 1975-76, 1976-77, 1977-78, '1, 1961, January 1, 1976, '1, the assessment year, '1, 1961, the assessment year 1975-76, '1, the assessment year 1976-77, '1, the assessment year 1977-78, '1, 1970-71 to 1973-74, 1976-77, the assessment year 1977-78--all, 1961, the next two assessment years, year 1975-76, the assessment year 1976-77, this year, the assessment year 1977-78, three years, 1995, all the three years, April 1, 1977, the assessment year 1977-78, 1961, April 1, 1976, April 1, 1976, '16, three assessment years, year 1975-76, the next two years, year 1975-76, the next two assessment years, the assessment year 1975-76, the next two assessment years, 2,91,003Assessment,year 1976-77, 11,110Assessment year, the 1st day of April, 1978, '25, 2292, 1994, February 26, 1996, years 1975-76, 1976-77, year 1975-76, the next assessment year, year 1975-76, the next assessment year, the assessment years, 1975-76, 1976-77).30, the assessment, year 1975-76, the next assessment year, December 28, 1981, years 1975-76, 1976-77, 1977-78, daily, more than a week, 1948, 1948, 1977-78, the earlier years, November 1, 1976, March 31, 1977, the earlier assessment years 1968-69, 1969-70, the earlier two years, 1970-71 to 1973-74, March 31, 1977, November 1, 1976, the earlier years, the earlier years, two assessment years, the earlier years, November 1, 1976, the assessment years 1968-69, 1969-70, years 1970-71 to 1973-74, those years, December 5, 1962, December 5, 1962, August 19, 1965, the previous year, April 30, November 1, 1976, the assessment year 1974-75, the years 1968-69, 1969-70, March 31, 1977

CARDINAL: 96 to 99, 76, 2, 3., 10,000, 6,000, 2, 12,000, 21,1802,75,214(vi)Insurance, 2, 8,000, 3, 2, 26,007, 2,86,978, 2, 87,043, 4,950, 2, 36,699, 3, 1, 2, 1, 3, 2, 22,514, 16,718, 20,000, 12,500, 10,000, 6,000, 37,041, 15,000, 12,000, 59,687, 15,000, 8,000, 1980]126ITR430(KAR, 1986]157ITR762(Bom, two, 1992]198ITR582(Cal, 1994]210ITR78(Cal, 214, 541, 2, 2A, 1, 1977]106ITR424(Guj, 2B, 1995]215ITR165(SC, 2A, 2A, two, 3, 2, 4, 3, 76, 2,54,034, 21,180)Rs, 2,75,214InsuranceRs, one, one-third, 23, 974, two, 1992]193ITR390(Cal, 1994]209ITR214(Bom, three, Two, 2,86,978, nine, 26,007, 87,042, 1992]197ITR135(Ker, 1986]158ITR701(Delhi, more than 80, 1994]208ITR396(Delhi, 1991]192ITR585(Ker, 1994]208ITR257(Cal, 1, 2, 4,950, 4,950, 4,300, 48,158, 1982]135ITR811(MP, 5,600, 1983]144ITR573(Mad, two, 37,132, two, 1993]201ITR684(SC, 1994]205ITR163(SC, 5,17,781, 2, Two, 25,134.25, two, two, 1971]82ITR363(SC, 1980]122ITR1034(All, two, 1980]122ITR1034(All, 1976]103ITR312(Guj, 1993]199ITR67(Guj, 1976.49

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

ORG: Tribunal, Tribunal, Tribunal, CIF, C& F, Project and Equipment Corporation of India Ltd., Toubro Ltd., Gemini International, Appellate Tribunal, the Punjab State Electricity Board, Haryana High Court, Cineramas, CIT, Assessing, High Courts, CIT, Bangalore Turf Club Ltd., Tribunal, The High Court, The High Court, Tribunal, The Bombay High Court, CIT, Kirloskar Oil Engines Ltd., Assessing, the High Court, The Calcutta High Court, CIT, The Statesman Ltd., CIT, Kerala High Court, CIT v. Aluminium Industries Ltd., ITR, CIT, Khem Chand Bahadur Chand, the Gujarat High Court, CIT, Patel Brothers, Co. Ltd., inter alia, Explanation, The Supreme Court, CIT, Patel Brothers, Co. Ltd., Section 35B of the Act, CIF, C& F contractRs, Tribunal, CIT, Industries of India Pvt. Ltd., the Commissioner of Income-tax, the Supreme Court, the Supreme Court, Department, Reliance, the Calcutta High Court, Brooke Bond India Ltd., CIT, the Bombay High Court, CIT, India'.27, Department, Roadmaster Industries', the Supreme Court, Department, the Supreme Court, Tribunal, Tribunal, Project and Equipment Corporation of India, Toubro Ltd., Gemini International Pvt. Ltd, Tribunal, Department, HMM Ltd., CIT, Reliance, CIT, Bakul Cashew Company, The High Court, the Delhi High Court, CIT, Raunaq International Ltd., Tribunal, the High Court, the Delhi High Court, CIT, Hindustan Monark P. Ltd., us, commission, CIT, Kerala Nut Food Co., the High Court, the Central Board of Direct Taxes, The Calcutta High Court, CIT, Hukumchand Jute and Industries Ltd., Tribunal, Department, Department, the Punjab State Electricity Board, Board, Assessing, Tribunal, Department, Cineramas, CIT, the East Punjab Motion Pictures Association, Cineramas, CIT, Sons, Tribunal, the Madhya Pradesh High Court, CIT, Rajkumar Mills Ltd., Tribunal, The High Court, CIT, Sri Rajagopal Transports, the High Court, the High Court, The Supreme Court, CIT, the Bombay Sales Tax Act, the Employees State Insurance Act, the Supreme Court, the Bombay Sales Tax Act, Tribunal, the Supreme Court, CIT, Textile, the Cotton Textiles (Control) Order, Textile, Textile, The Supreme Court, Board, Tribunal, Department, the Supreme Court, Kedarnath Jute Mfg, Co Ltd., CIT, Reliance, the Allahabad High Court, CIT, Taj Gas Service, expenditure.46, Department, the Allahabad High Court, Taj Gas Service's, the State Government, the Gujarat High Court, CIT, the High Court, the High Court, the High Court, The Gujarat High Court, CIT, Bharat Iron and Steel Industries, Tribunal

GPE: export2,91,003(ii, New Delhi, Addl, assessee, assessee, business.10, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, lieu thereof

PRODUCT: consignment77,013(v)Sea, The Full Bench, Section 35B(1)(b, Section 35B(1)(b

LOC: Sea

MONEY: 43.4 per cent, 51 per cent, 20 per cent, 50 per cent, 75 per cent, 75 per cent, hundred per cent, 75 per cent, 20 per cent

WORK_OF_ART: view.36