Commissioner of Income-tax Vs. Punjab Tractors (No. 1)

Decided On : Sep-18-2006

Court : Punjab and Haryana

LAW: Section 37(4, Section 37(4, Section 80J, Section 80J, Section 37, Section 37, Section 37, Section 37, Section 37, Section 80J, Section 80J, Section 80J, Section 80J, Section 80J.8

CARDINAL: 1, 7,200, 7,200, 1:4, 2005]278ITR546(SC, 558:.In, 4, 5, 31, 30 to 36, 5, 2:6, 1973]92ITR241(Bom, 258, 1, 2, 4, 2, 3, 2, 2, 3, 4, three, One, 3, 1, 2, 2005]278ITR633(Guj, 380, 1984]149ITR1(Delhi, 2, 3, 2, 1973]92ITR241(Bom, 1A

ORG: Court, Appellate Tribunal, Reliance, Court, CIT, Dalmia Dadri Cement Ltd., Tribunal, Supreme Court, Britannia Industries Ltd., CIT, Legislature, Legislature, Court, CIT, Learned Counsel, the Bombay High Court, Indian Oil Corporation Ltd., S. Rajagopalan, ITO, the Gujarat High Court, CIT, Cadila Chemicals P. Ltd., the Bombay High Court, Department, The Bombay High Court, Indian Oil Corporation Ltd., S. Rajagopalan, ITO, Board, the High Court, Board, the Bombay High Court

PERSON: Chandigarh Bench, Chandigarh, Pal, Aruna Luthra Question No, Counsel

DATE: June 13, 1994, the assessment year 1982-83:(1, 1961, April 25,1990, the assessment year 1981, 32, the first day, the first day, Rule 19A, April 10, 1984, 1961, April 1, 1976, 1962, 1980

GPE: Sections

ORDINAL: first, first, first, first

MONEY: 6 per cent, 6 per cent, 7.5 per cent

WORK_OF_ART: Rule 19A., Rule 19A. Hence