Raymond Woollen Mills Ltd. Vs. Income-tax Officer

Decided On : Mar-31-1986

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: Section 144B, Section 43B of the Act, Section 43B, Section 145, Rule 3, Section 43B, Section 43B, Section 43B, Rule 3, Section 145(1, Section 144B, Section 144B., Section 145, the Finance Act, Section 145

CARDINAL: 1, 576, 3.93, 4.32, 1.25, 1.25, 25.96, 1.25, one, three, two, 1, three, 111, 13, two, one, 1971.14, 36, 473, 53, 154, 15, two, two, only one, 12, 31, 31, 31, 31-3-1980, three, half, two, 1946, 14, 17, 1952, 22, 875, 879, three, one, 1, 92, 98, two, two, one, two, 100, 120, one, two, two, two, 82, 84, two, one, one, 1, 2, 3, 4, 5, 6, 1, 2, 3, 2, 4, 23-8, 31-3-1983.Shri, 516.36, 18.48, 16.35, 31-3-1981, 31, 31-3-1983, 31-3-1981, 31-3-1982, 31-3-1983, 438.44 307.66, 532.71 444.29Increase/(decrease, 62.82 95.37, 108.87, 23.63, 33.82, 35.74)(C, 630.37 468.54, 23-8-1985, two, three, 1-4-1984, 1-4-1984, 8, 97 to 122, one, one, 1.25, 1., 2, one, 1, 2, 2, more than 70, 3, 3, 1.25, 129, 130, 39, 40, 1, 2, 3, 4, 5, 6, 40, 1.25, 12, two, 149, 759.11, 1-4-1984, two

DATE: 1961, year 1973-74, 1271, 1980, 1981, the year, 1961, the year, the year, several years, 1961, 1976, 1975, 1975, the earliest year, the earlier year, year, year, the period of years, annual, 1978, all years, 1977-78, the various years, some years, the years, the twenty years, 1985, nearly two decades, the years, years, all the years, all the years, 1975, 1964, 1985, each year, years, the subsequent years, the year, years, the year 1980-81, the earlier three years, each year, the earlier years, 1977-78, the year ended 31-3-1977, the year ended 31-3-1978, one year, any subsequent year or, years, 31-12-1975, from year to, one year, all the years, one year, the end of the year, each year, one year, the assessment year 1985-86, several years, these years, all these years, the year, the years, annual, any year, that year, the subsequent year, the year, each year, the year, 1911, a year, the year, the beginning of the year, the end of each year, the year, the end of the year, the end of the year, the beginning of the year, the end of the year, the year, year, annual, annual, the year, a year, every year, the years, all years, all years, year, one year, annual, years, 150 per month, year, a period of years, several years, several years, annual, the beginning of the year, the end of the year, each year, the earlier or later year, each year, the subsequent year, Annual, every year, two years, the years, two years, about two decades, several more years, the next year, the first year, the subsequent year, the end of the year, this year, a year, that year, the year, the earlier years, any subsequent year, future year, this year, the year, the earlier years, year, year, every year, every year, annual, one year, all the years past, a particular year, that eariler year, the year, the several years, the years, this year, several years past, the years, the years, each year, from year, the next year, the years, from year to year, annual, the assessment year 1980-81.In, the last so many years, this year, other years, every year, every year, the year, subsequent years, the assessment year 1977-78, the previous year, the financial year 1976-77, the year, the earlier years, the year, the earlier years, the year, the years, the years, each year, from year, the next year, years, from year to year, annual, the year 1961, 1975, the year, this year, the next year, the following year, the earlier year, 1984, 1983, the year, the assessment year 1984-85, the year, the assessment year 1976-77, the assessment year 1984-85, the intervening years, season to season

ORG: Retirement Benefit Fund Trust, ITO, ITO, ITO, ITO, IAC, ITO, IAC, ITO, IAC, ITO, the High Court, the High Court, British Paints India Ltd., CIT, ITR, British Paints India Ltd.'s, Tribunal, the Commissioner (Appeals, ITO, the Institute of Chartered Accountants, the Institute of Chartered Accountants, Tribunal, Goodlass Nerolac Paints Ltd., IAC, ITD 270, the House of Lords', Duple Motor Bodies Ltd., Tribunal, Goodlass Nerolac Paints Ltd.'s, the Commissioner (Appeals, State, Customs, CST, Berar Oil Industries, CIT, A. Krishnaswami Mudaliar, SC, McDowell &amp, Co. Ltd., CTO, SC, Reliance, Mahendra Mills Ltd., ITO, IAC, Shri P.N. Shah, Thakur, Vaidyanath Aiyar &amp, Co., ITO, ITO, the Commissioner (Appeals, State, the Commissoner (Appeals, the Institute of Chartered Accountants, the research committee, the Privy Council, British South Africa Co., CIT, Berar Oil Industries, Concordia Corp. Ltd., CIT, Reliance, British Paints India Ltd., A. Krishnaswamy Mudaliar, the Supreme Court, McDowell &amp, Co. Ltd., Section 43B, ITO, ITO, ITO, ITO, dispute.23, ITO, the Supreme Court, Mahendra Mills Ltd., Spanish Prospecting Co. Ltd., the Institute of Chartered Accountants, the Commissioner (Appeals, the Commissioner (Appeals, ITO, Shri P.N. Shah, Thakur Vaidyanathan Aiyar &amp, Co., Shri P.N. Shah's, Thakur Vaidyanathan Aiyar &amp, Co., the Commissioner (Appeals, the Commissioner (Appeals, The Commissioner (Appeals, Section 43B, Parliament, ITO, The Commissioner (Appeals, ITO, Customs, the Commissioner (Appeals, the Commissioner (Appeals, ITO, brother.2, ITO, The Commissioner (Appeals, the Commissioner (Appeals, ITO, the Institute of Chartered Accountants, ITO, ITO, British Paints India Ltd.'s, the Institute of Chartered Accountants, the Institute of Chartered Accountants, Shri P.N. Shah, ITO, TVA &amp, P.N. Shah's, Co., Shri P.N. Shah, TVA &amp, Co., P.N. Shah, TVA &amp, TVA &amp, Co., TVA &amp, Co., Shri P.N. Shah, TVA &amp, Co., Shri P.N. Shah, TVA &amp, Co., TVA &amp, TVA &amp, Co., Shri P.N. Shah, TVA &amp, TVA &amp, Co., P.N. Shah, the Institute of Chartered Accountants, the Institute of Chartered Accountants, Shri Jetly, the Institute of Chartered Accountants, Section 43B, British Paints India Ltd.'s, Lordships of the Calcutta High Court, Lordships, the Institute of Chartered Accountants, Shri Jetly, Tribunal, Goodlass Nerolac Paints Ltd., Tribunal, Tribunal, Tribunal, Goodlass Nerolac Paints Ltd.'s, Shri P.N. Shah, ITO, McDowell &amp, Co. Ltd.'s, ITO, the Institute of Chartered Accountants, accordingly.10, ITO, Sales Tax (Appeals, P.N. Shah, TVA &amp, Co., ITO, ITO, Judicial, Judicial, inter alia, ITO, IAC, ITO, IAC, the Commissioner (Appeals, ITO, Judicial, ITO, the Institute of Chartered Accountants, Judicial, ITO, Shri Haresh Salvi, the Company Law Board, Bench, the Research Committee of the Institute of Chartered Accountants, Accounting Theory, Practice, the Institute of Chartered Accountants, the Institute of Chartered Accountants, Sandvik Asia Ltd., Glaxo Laboratories Ltd., Goodlass Nerolac Paints Ltd., CIT v. Carborundum Universal Ltd., Section 43B, Shri P.N. Shah, ITO, Thakur, Vaidhyanatha Aiyar &amp, Shri P.N. Shah, Thakur, Vaidhyanatha Aiyar &amp, Co., the Calcutta High Court's, British Paints India Ltd., Judicial

GPE: assessee, Kanga, Palkhivala, pp, assessee, incorrect.30, assessee, assessee, Co., Co., profit.10, Co.

MONEY: 29 per cent, 79.18 24.25tops/yarn)(iii, 358.63 244.84, 83.62, 467.50 328.46, 569.92, 100 per cent

ORDINAL: first, first, first, first, Seventh, first, first, first, second, first, Secondly, first, first, First, first, second, Secondly, Third, Third, first, first

PERSON: P.B. Desai, Moulton, -ITO, Shri Palkhivala's, Shri Palkhivala, Shri Palkhivala, Shri Palkhivala, Shri Palkhivala, Shri Palkhivala, Shri Palkhivala, Shri Palkhivala, Shri Jetty, Shri Palkhivala, Shri Palkhivala, Shri Palkhivala, Shri Palkhivala, Shri Palkhivala, Shri Palkhivala, Shri Palkhivala, Shri Palkhivaia, V. Balasubramanian, Y.R. Meena, him.7, Shri K.K. Tuli

PRODUCT: 344, statement31-3-1983, Accountant, Accountant

WORK_OF_ART: 'X'

NORP: Hon'ble

QUANTITY: 20-1-1986.8