George Williamson (Assam) Ltd. Vs. Inspecting Assistant

Decided On : Aug-29-1988

Court : Income Tax Appellate Tribunal ITAT Guwahati

LAW: section 263, Section 263, Rule 6AA, Section 263, Section 263, Section 35B., Rule 6AA, Section 263, Rule 6AA, Rule 6AA, Section 263, Section 1 of Kerala Act, Section 35B(1)(b)(ix, Section 35B., this Rule 6AA, Rule 6AA, Rule 6AA, Section 263, Section 263

DATE: 1981, 1981, 1981-82, 1981-82, the assessment year 1981-82, 1981, year, 1981-82, 1981-82, the year, 1986, the assessment year 1981-82, 1982, 1982, the year, 1988, 1-8-1981, a year, 1984, the assessment year 1980-81, 1980, 1981-82, the assessment year 1980-81, 1981-82, the previous year ended, the year, the year, a single day, the year, the previous year, 1984, 1981-82, year, the previous year, April 1, 1946, April 1, 1946, 1966, the first day of April, that year, the first day of April, a financial year, that year, 1957, April 1, 1957, 1981, 1981-82, 1981-82, the assessment year 1981-82, 1975

GPE: India, India, India, India, India, Gauhati, law.5, India, India, India, assessee, India, assessee, India, India, India, India, Kerala, India, India

CARDINAL: 1-8, 1-8, 30-6-1980, 6AA, 1-4-1981, 1-8-1981, 30-6-1980, 2, 1-8-1981, 1-8-1981, one, 1, 133, 1-8-1981, 1-8-1981, 170, 28, 1-8-1981, 7, 111, 24, 24, 24, 26-3-1984, 1-4-1981, 1-8, 1-8-1981, 30-6-1980, 1-8-1981, 24, one-third, 1-8-1981, 1-8-1981, 1961, 42, 589, 613, 5, 60, 262, 1, 3, 6AA, 30-6-1980.14, 1-4-1981, 99

ORG: the Income Tax, the Income Tax, the IAC (Assessment, the IAC (Assessment, the IAO (Assessment, the IAC (Assessment, us.4, Assam Co., India) Ltd., the Commissioner of Income-tax, the Appellate Tribunal, the Appellate Tribunal, Tribunal, the Tribunal Special Bench, Dwarkadas &amp, P.) Ltd., ITO, Bench, CIT, ITO, Board's Circular, the Central Board of Direct Taxes, CIT, Kashi Nath &amp, the Official Gazette, the Appellate Tribunal, Rayalaseema Passenger &amp, Goods Transports (P.) Ltd., IAC, The Appellate Tribunal, Board, The Appellate Tribunal, Board, Departmental Representative, the IAC (Assessment, Section 35B, Kashi Nath &amp, Co., Tribunal, CBDT, Circular, the Appellate Tribunal, Section 35B, Section 35B, the Departmental Circular, Section 35B, Section 35B, the Hon'ble Supreme Court, CIT v. Scindia Steam Navigation Co. Ltd., Court, the Hon'ble Supreme Court, Karimtharuvi Tea Estate Ltd., State, the Kerala Government, Government, the Hon'ble Supreme Court, the Hon'ble Delhi High Court, Gee Vee Enterprises, CIT, ITR, the Commissioner of Income-tax

NORP: Gauhati

ORDINAL: first, first

PERSON: Madras, Madras, Madras, Gazette, Justified

MONEY: 40 per cent, 40 per cent

LOC: Madras

WORK_OF_ART: Surcharge on Taxes Act

PRODUCT: 375.15