Hindustan Steel Forgings Vs. Commissioner of Income-tax

Decided On : Mar-02-1989

Court : Punjab and Haryana

LAW: Section 40(b, Section 40(b, Section 40(b, Section 37, the Amendment Act, Section 40(b, Section 2(31, the Full Bench, Section 40(b, Section 40(b

ORG: Gokal Chand Mital, Hindustan Steel Forgoings, Appellate, Tribunal, Tribunal, the Taxation Laws (Amendment) Act, Explanation 2, Clause, the Central Board of Direct Taxes, the Supreme Court, Department, Legislature, the Central Board of Direct Taxes, the High Courts, CIT, Sons, the Gujarat High Court, Co., CIT, the Central Board of Direct Taxes, Andhra Pradesh, the Gujarat High Court, the Madhya Pradesh High Court, the Allahabad High Court, CIT, Sanghi Motors, CIT, CIT, Khoday Eswarsa, the Patna High Court, the Central Board of Direct Taxes, Tribunal

NORP: J.1, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu

PERSON: Chiranji Lal, Mangat Rai, Rajpura, Chandigarh, Narbharam Popat-bhai, Rajasthan, Chandmul Rajgarhia v.

GPE: Jiwan, Explanations, Chhotalal, Bombay

DATE: year 1978-79, 1961, 1961, the assessment year, 1984, April 1, 1985, April 1, 1985, 1984

CARDINAL: 12,840, 12,840, three, 2, 1984]149ITR127(Mad, 2, 2, 2, 2, three, two, 1984]149ITR127(Mad, 1987]166ITR534(MP, 1984]150ITR276(Guj, 1988]174ITR269(All, 1982]135ITR359(Delhi, 1985]152ITR423(KAR, 1987]164ITR486(Patna, 1984]149ITR127(Mad, one, Only one, two, three

PRODUCT: a Full Bench of

LOC: Madras