American Bureau of Shipping Vs. Income-tax Officer

Decided On : Jun-23-1986

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: Section 44C, Section 44C, Section 44C, Section 44C, Section 44C, Section 32, Section 33, Section 33A, Section 36, Section 72, Section 73, Section 74, Section 74A, Chapter VI-A, Section 44C, Section 44C, Section 44C.In, Section 44C., Section 44C., Section 44C, Section 44C.13, Section 44C, Section 37(3, Section 40A(5, Section 37, Section 37(4, Section 32, Section 37(4, Section 5, Section 37(4, Section 37(4).18, Section 37, Section 32, Section 37(4, Section 37(4, Section 32, Section 37(4)(ii, Section 32, Section 80VV, Section 80VV, Section 37

CARDINAL: 1, six, three, three, 1, 500, 1,000, 6,000, 1,804, 4,160, 4,357, 1,804, 9,255, 1, 1983.3, two, 128, 132, 150, 310.4, 1, 2, three, three, 12, 150, 2, 1, 1, 2, 1, 3, one-third, two, one-half, one, one-third, 8) 9, two, 10, 4, 64,082, 8,321, 5, 3,10,112, 3,10,112, 4, 1,858, 9,120, 39,015, 15,476, 155, one, 25,125, 24,715, 706-707, 2, 3, 3 and 4, 135, 138, 154, 745, 132, 125, 18, two, 8), 123, 619, 130, 5, 1-4-1979, Two, 4).It, less than 100, 5, 5, 5, 4, 1, 3, 1, 3, two, two, 9, 9,425, 13,000, 13,000, 3,575, 9,425, 24, 5, 9,425

ORG: the Commissioner (Appeals, ITO, The Commissioner (Appeals, ITO, the Delhi High Court, CIT, Rajindra Flour &, Allied Industries, Snam Progetti, CIT, ITR, the Bombay High Court, CIT, ITR, ITO, ITO, the Commissioner (Appeals, the Commissioner (Appeals, the applicability of Section 44C, IAC v. Goodricke Group Ltd., Section 44C, the Supreme Court, CIT, Palai Central Bank Ltd., ITO, the Commissioner (Appeals, the Supreme Court, Karimtharuvi Tea Estate Ltd., State, Section 44C, the Supreme Court, Section 44C, Section 44C, Section 44C, Section 44C, the Supreme Court, the Super Profits Tax Act, the Supreme Court, the Commissioner (Appeals, the Commissioner (Appeals, The Commissioner (Appeals, the Commissioner (Appeals, the Supreme Court, CIT, Mother India Refrigeration Industries, rejected.15.1, Rule 6D, WHS, the Commissioner (Appeals, ITO, Tribunal, Sundaram Finance Ltd., IAC, SB, the Commissioner (Appeals, CIT v. Commonwealth Trust Ltd., CIT, Forbes, Ewart &amp, Figgis (P.) Ltd., Travancore Tea Estates Co. Ltd., CIT, ITR, the Bombay High Court, CIT v.Indo-kem, ITR, Glaxo Laboratories India Ltd., ITO, the Commissioner (Appeals, the Commissioner (Appeals, the Commissioner (Appeals, ITO, Beach House, the Commissioner (Appeals, CIT, Aruna Sugars Ltd., ITO, the Beach House, the Beach House, Beach House, the Beach House, the Commissioner (Appeals, ITO, Ferguson &amp, C.A. Out, The Commissioner (Appeals, Tribunal, International General Electric Co.(I) Ltd., ITO, the Commissioner (Appeals

DATE: 1977-78 to 1979-80, 10 1968, monthly, 1975, monthly, the assessment years 1978-79 and 1979-80, the assessment year 1977-78, the assessment years 1978-79 and 1979-80, 1977-78, the assessment year 1979-80, 6165, 1981, 1981, 70, 1984, the assessment year 1979-80, all the three years, 1975, 1978, 1977-78, 1978-79, the assessment year 1979-80, 1961, the assessment year 1977-78, this year, a loss year, 1985, 1984, year, the previous years, three assessment years, three assessment years, the previous years, two assessment years, three assessment years, the previous year, three years, half of two years, the preceding year, the preceding year, less than three years, a particular year, the preceding years, three years, these years, a particular year, this year, the assessment years 1978-79 and 1979-80, those years, a year or, 1963, the assessment year 1977-78, the assessment year 1977-78, the assessment year 1977-78, the assessment year 1978-79, 1977-78, the assessment year 1977-78, this year, the assessment year 1979-80, the assessment years 1978-79 and 1979-80, earlier years, the current year's, 1985, the assessment years 1978-79 and 1979-80, the assessment year 1979-80, 1962, 1984, 1975-76, 20-10-1976, the three years, 1977-78, 1978-79, the assessment year 1979-80, 1982, 1982, 1985, 1981, 1986, the assessment year 1979-80, earlier years, earlier year, 1977-78, 1980, year 1977-78, the assessment year 1978-79, the assessment year 1979-80, 1977-78, this assessment year 1979-80, the assessment year 1979-80, 1974

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

MONEY: 10 per cent, 10 per cent, 10 per cent, 5 per cent, five per cent, five per cent, five per cent, five per cent, five per cent, 50 per cent, 50 per cent, 15,310, 926, 872, 54

PERSON: Worldwide Tech, S.E. Dastur, Addl, Shri Tej Prakash, Parekh Traders, Shri Dastur, Dastur, Dastur, Dastur, S.G. Schaeffer, N. Gandhi, Nos, Nos, Dastur, Dastur, Dastur, Dastur, Dastur, Dastur

GPE: Addl, New York, New York, New York, India, Clause, India, India, New York, London, Geneva, Hamburg, India, New York, SB, Madh Island, Co.

EVENT: Sections 28 to 43A

NORP: Indian, Indian, Indian

FAC: Blackie Sons, Blackie Sons, this Beach House