income-tax Officer Vs. Quality Wines

Decided On : Aug-29-1989

Court : Income Tax Appellate Tribunal ITAT Hyderabad

LAW: the Hyderabad Bench, Section 37(3A, Section 37(3, Section 37(3, Section 37(3A, Section 37(3, Section 37(3A, Section 37(3A, Section 37(3A, the Finance Act, Section 37(3A, the Finance Act, the Explanation to Section 37(3B, Section 37(3A, Section 37(3).10, Section 37(3A, Section 37(3A, Section 37(3, Section 37(3A, Section 37(3A, Section 37(3, Section 37(3A, Section 37(3A, Section 37(3, Section 37(3, Section 37(3, Section 37(3A, Section 37(3A, Section 37, the I.T. Act, Section 37(3)/(3A, the I.T. Act, Section 37(1, Section 37, the Finance Act, Section 37, Section 8, Section 10 of the Finance Act, Section 37, Section 37, Section 37, Section 37, Section 37, Section 37(3, Section 37(3, Section 37(3).12, Section 37(3A, Section 37(3, Section 37(3, Section 37(3, Section 37(3, Section 37(3A, the Hyderabad Bench 'B', Section 37(3, Section 37(3A, the Hyderabad Bench 'B', Section 37, the Finance Act, Section 37(3A, Section 37, Section 37, Section 37(3A, Section 37(3, Section 37(3A, Section 37, Section 37(3, Section 37(3, Section 37(3, Section 37(3, Section 37(3, Section 37(3A, Section 37(3A, Section 37(3, Section 37(3, Section 37(3A, Section 37(3, Section 37(3B, Section 37(3B)(i, Section 37, Section 37(3B, Section 37(3, Section 37(3B, the Regular Bench

CARDINAL: 1, 5, one, six, one, 40,382, 8,104, 50, 34,949.4, 1 lac, 1,00,000, 1 lac, 10, 8, two, 6B, 7, two, 6B.8, 1 lac, 1, 3B, one hundred thousand, 3A, 3B, 3A, 3B, 37(3A, two, 3, 3, 34,949, 11, 31-3-1984, two, two, 2A, 3, 3A, 50, 6B.In, two, 19-3-1985, 3, 3A, 2A, 34,949, 21-3-1985, one, five, 60, 1, 30, six, one, one, 44, 117, 29, 3A, 1-4-1984, 1, 1, 50, 50, 34,949, 31, 3A, two, 1-4-1979, 3A, 1-4-1984, 1.985, 1-4-1986, 1-4-1985, 40,000, 1, 2B, 3, 3A, 1, 2B, 3, 3, 40,000, 3A, two, One, 40,000, three, one, 3B, 3A, 7, 3B, one hundred thousand, 1, one, 3, 3A, 3, 6B, 3, 51,489, 708, 3, 3A, 3A, 3, 3, 3, 3A, one, 1/3rd, 5,000, six, 44,330, 50, 32,465, 30,000, 25,000, 15,000, 8,000, 29, six, six, only six, 10, 10, 60, 60, 60, two, 1968, 69, 126, 413, 6B, more than six, 34,949, 1, 34,949, 2, 1, 31-3-1984, 55.70, 40,382, 3A, six, one, one, 165, 61/2, 44, three third, 40,382, 2A, 34,949, 3, three, One, 3A, 1-4-1984, 1 lac, three, 1, 1, 3A, 50, 8, 799, 3A, 3, 40,000, 3A, 3A, 1, 3, 3, 40,000, 3A, 50, 60, sixty, two, 1., 34,949, 2, 5, two, 1, 10, 3A, 1-4-1986, 171, 249/37, 226, 3, one, three, three, two, 3, 3, two, two, two

ORG: M/s.Shaw Wallance Company, Refrigerator, Steel Almirah, Phillips Radio, The Commissioner (Appeals, Tribunal, the Tribunal in A. Habeebur Rahman &, Sons, Tribunal, Coromandel Wine Corporation of Vijayawada, Tribunal, ITO, Tribunal, Tribunal, A. Habeebur Rahman &, Sons, the Madras Bench, the Commissioner (Appeals, A. Habeebur Rahman &, Sons, Concise Oxford Dictionary, Refrigerators, Bench, Sundeep Wines, Tribunal, Commissioner(Appeals, inter alia, the I.T. Rules, M/s Shaw Wallace Company, Old Tavern Whisky, Lucky Draw Coupon, Phillips, cum-Radio, Karnataka High Court, Mysore Sales International Ltd., CIT, Narayana Chetty &amp, Co., ITO, a. flat, the I.T. Rules, A. Habeebur Rahman &, Sons, Tribunal, K. Narayana Chetty &amp, Co., Oxford Dictionary, Tribunal, Onam Agarbatti Co., M/s Subagh Perfumery Works, Sundeep Wines', Tribunal, HMT, Tribunal, Sundeep Wines', M/s, Shaw Wallace &amp, Tribunal, Amarjothi Pictures, CIT, CIT, Purchase &amp, Sales Union Ltd., ITR, The Gujarat High Court, Tribunal, the I.T. Rules, M/s, Shaw Wallace &amp, M/s. Shaw Wallace Co., inter alia, I.T.O., Shaw Wallace Company, Old Tavern Whisky, Lucky Draw Coupon, Phillips Clock-cum-Radio, ITO, C.I.T., Mysore Sales International Ltd.'s, Tribunal, K. Narayana Chetty &amp, C.I.T., C.I.T., Tribunal, Tribunal, C.I.T., C.I.T., Bench, Judicial, K. Narayana Chetty &amp, Co., Judicial, Sandeep Wines, Tribunal, Judicial, Judicial, Shaw Wallace Co., the Hyderabad Benches, the Gujarat High Court, Purchase &amp, Sales Union Ltd., M/s, Shaw Wallace Co., Judicial, Shaw Wallace Co., C.I.T., Tribunal, ITO, French Dyes &, Chemicals, Legislature, the Andhra Pradesh High Court, CIT, Raj Bros., Tribunal, the Andhra Pradesh High Court, Raj Bros.', Brothers, Tribunal, the High Court, Tribunal, Tribunal, the High Court, The High Court, Judicial, Shaw Wallace Co., Shah Wallace Co., Judicial, Government, Judicial, Tribunal

GPE: Vijayawada, chance.6, Clause, ours.12, Visakhapatnam, Vijayawada, India, Bombay, Gujarat, Co., Vijayawada, I.T.A. No, Vijayawada, Srikakulam, Visakhapatnam, Vijayawada, Incurred

DATE: the month of September 1983, 1984, 1982, 1984, year 1984-85, 1980, year, 1984-85, the previous year, year, 1979, 50, 1027, 1029, 1985, 1983, 1983, 1985, 1978, 1980, 1983, the assessment year, 1984-85, year 1979-80, appeal.11, 50, 1980, 1962, the assessment year 1984-85, the assessment year, the previous year ended, the month of September, 1983, 50, 1983, two earlier, the assessment year 1984-85, 1984, 1988, two earlier

PERSON: Sri Santhanam, No.871, Sri Sreerama Rao, Sri Sreerama Rao, Sri Santhanam, Sri Sreerama Rao, Sri Santhanam, Sri Sreerama Rao, Advertise, Sri Sreerama Rao, Sri Santhanam, Sreerama Rao's, Wine Corpn, Bench, Rs, Haywards Fine Brandy, Haywards Fine Whisky, Haywards Picadilly Gin, Godrej Refrigerator, Sri N. Santhanam, Sri Ch, Sree Rama Rao, Bench, Advertise, Manov, Jaz, Jayco, Dascroi Taluka Co-operative, kerosene, Shaw Wallace Liquors, Haywards Fine Brandy, Haywards Fine Whisky, Haywards Picadilly Gin, Steel Almirah, Dascroi Taluka Co-operative, Shri Rama Rao, Shri Radha Krishnamurthy, Rama Rao's, Benches, Rama Rao, Benches

ORDINAL: Fifth, first, Second, second, first, first, second, third, first, second, third, second, first, second, second, first, first, second, second, first, second, second, third, first, first, first, first, second, third, Third, Third, first, second, third, Secondly, third, first

MONEY: twenty per cent

PRODUCT: Section 37(3B, Steel, Accountant, Accountant, Accountant, the Hyderabad Bench, Accountant, Accountant, Accountant, Accountant, Accountant, Accountant, Section 37(3, Section 37(3

EVENT: the I.T. Rules, the I.T. Rules, I.T.A.T., Section 37(3B

PERCENT: only 20%, 20%, 20%, 40%, only 20%, 20%

FAC: Pooja Sales Scheme, Kalyana Parisu', the Andhra Pradesh High Court

NORP: Gujarat