Steel Authority of India Ltd. Vs. Deputy Commissioner of

Decided On : Apr-30-1991

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: the Companies Act, the Restructuring Act of, Section 115J, Section 115J, Section 205(1, the Companies Act, Section 115J, Section 205(1)(b, Section 205(1)(b, the Companies Act, Section 115J, Section 234B, Section 201(1 A, Section 115J., Section 234B, Section 115J, Section 115J(1, the Companies Act, Section 205, the Companies Act, Section 115J, the Companies Act, the Bill Amendment, Section 205(1)(b, Section 115J., the Explanation to Section 115J, Section 205, the Companies Act, Section 205, Section 115J, Section 205, Section 115J, Section 205, the Companies Act, Section 115J, Section 234B, Section 115J, Section 234B, Section 205(1)(b, the Companies Act, Section 115J., Section 205, the Companies Act, Section 205, the Companies Act, Section 115J., Section 205, Section 115J.8, Section 205, the Companies Act, Section 115J, Section 234, Section 115J, Section 234.According to Shri Rajendra, Section 234B, Section 80VVA, the Finance Act, Section 80VVA, the Finance Act, Section 80VVA, Chapter XII B, Chapter XII B Section 115J, Section 115J, the Companies Act, Section 115J. Book, Section 115J, Section 115J., Section 205, the Companies Act, the Companies Act, Section 205, the Companies Act, Section 205, the Companies Act, Section 115J., Section 115J, Section 205, the Companies Act, the Companies Act, Section 115J., Section 205(1)(b, the Companies Act, Section 205, the Companies Act, the Companies Act, Section 205, Section 205(1, the Companies Act, Section 205(1, the Companies Act, the Companies Act, Section 205(1, the Companies Act, Section 205, the Companies Act, Section 205, the Companies Act, Section 205(1, Section 205, the Companies Act, Section 115J, the Companies Act, Section 115J, Section 115J(1, the Companies Act, the Companies Act, Section 205(1, the Companies Act, the Companies Act, Section 80VVA, Chapter VI-A of the Income-tax Act, Chapter XII B, the Companies Act, Chapter III, Section 115J, Chapter VIB, Clauses 40, Section 115J, Section 115J, Section 205, the Companies Act, Section 115J, the Companies Act, Section 115J, Section 115J, Section 234B, Section 208, Section 210, Section 234 B., Section 207, Section 209, Section 210, Section 115J, Section 115J, Section 115J. Advance, Section 207, Section 115J, Section 115J, Section 115J., Section 115J, Section 115J, Section 115J, Section 115J, Section 115J, Section 234B.25, Section 115J, Section 115J, Section 234B.The, Section 234B

CARDINAL: 1, 1, 16,732, 1-4-1988, 300.48, 35,271.32, 56,977.94, 48,960.90, 8017.40, 3, 50,636.31, 4., 495, 36.5, 568.75, 1, 1A, 35,271.32, 10,581.70, 25,718, 1, 165, 354, 165, 3, 101, 764, 1961.6, two, one, 1977, 110, 170, two, 81, zero, 1-4-1988, 2, 1, 35,840.07, 23,662.50, 35,840.07, 568.75, 205, 1, 2, 2, 1960.12, 2, 13, three, three, 56,636.31, 48,960.90, 6,326.99, 48,960.90, 131, zero, 75, 37, 32A(3, 72,73,74,74A, 80J, 43).While, 101, 764, two, 167, 458, 1-4-1988, 1500, 209, 2, 3, 1, 2, 5, 6, 219, 1961.24, 155, 718, 2, 603, 606, 6, 446, 219, two, one

DATE: 1956, 24th January, 1973, 1978, 1978, 1978, 1960-61, the year, 1989, the Assessment year, the past years, the year, 1961, 1987, 1960-61, the current year, 1961, 1956, 1983-84, several assessment years of Rs, earlier years, 1956, 22nd September, 1987, 1961, 1956, the year, 1956, 1987, 1956, 1987, 1956, the previous years, the year, earlier years, the year or against the previous year's, the year, the year, some of the years, 1975, 1961, 1961, 1956, earlier years, several years, the year or, the preceding years, the earlier years, the earlier years, other years, the year, earlier years, the current year, the earlier years, the earlier years, 1971, earlier years, the year, earlier years, those years, the year, 1961, 1983, 1987, 1987, year 1988-89, 1961, any previous year, 1956, 1 of 1956, previous year, previous year, 1956, 1 of 1956, 1956, 1987, 1956, 1956, 1987, 29th April, 1987, earlier years, some years, 1956, the current year, 1956, previous year, all the assessment years, 1960-61, the current year's, 1956, the current year, the previous year, the current year, earlier years, 1956, any financial year, that year, any previous financial year or, years, any previous financial year or, years, 1960, any financial year, that financial year, years, any previous financial year or years, 1960, that year, the year, any previous financial year or, any financial year, that year, any financial year, any previous financial year or, years, any previous financial year or, years, 1956, that year or those years, the year, any previous financial year or, years, previous financial years, 1956, 1973, 1978, the current year, previous financial years, 1956, any previous financial year or, years, the first year, the current year, the previous years, the previous financial years, previous financial years, the previous years, the previous years, the preceding years, the current year, 1956, 1956, the previous years, the current year, 1956, preceding year, earlier years, the previous years, 1956, the current year, previous years, 1956, every year, any year, 1956, each year, the beginning of assessment year 1988-89, the years, 1956, 1 of 1956, the previous year, the current year, earlier years, the previous years, 1956, 1956, 1981, 28th February, 1987, 80, 1983, 1987, any previous year, previous year, 1956, years, 1 st April, 1988, year 1988-89, 29th February, 1987, earlier years, some years, 1956, the current year, earlier years, the year, the past years, 1960, 1975, 1987, 1956, 1961, earlier years, 1988, 1961, any financial year, the assessment year, that financial year, the financial year, 1961, the previous year, the previous year, 1961, year, the first day of April, 1988, the year, 1985, 1955, 1961

ORG: the Public Sector Iron and Steel Companies (Restructuring, Assessing, Schedule 'C', CBDT, Assessing, Company, First Proviso to Section 205(1, Salve, the First Proviso to Sub-section, CIT, Sons, SC, Circular, CBDT, Salve, Departmental Counsel Shri Rajendra, Haryana High Court, CIT, the Hon'ble Supreme Court, CWT, SC, Haryana High Court, Sections of society, First Proviso to Section 205, ITO, Schedule 'A', Schedule 'C', the Central Government, the Companies (Amendment) Act, the Companies (Amendment) Act, the Central Government, the Companies (Amendment) Act, the First Proviso to Section 205(1, First Proviso to Section 205(1, Legislature, Legislature, Second Proviso to Section 205(1, the First Proviso to Section 205(1, Schedule 'C', Schedule 'A', Company, First Proviso to Section 205(1, First Proviso to Section 205, Legislature, Parts II &amp, Schedule 'C', First Proviso to Section 205(1, K.P. Varghese v. ITO, ITR, the Supreme Court, Legislature, the Hon'ble Supreme Court, Legislature, the Floor of the House, Legislature, the Budget Speech, Sections 32(2, the Minister of Finance, Parliament, Legislature, company.18, the Hon'ble Supreme Court, Court, Legislature, the Hon'ble Supreme Court, the Supreme Court, CIT, T.V. Sundaram lyengar &amp, Sons (P.) Ltd., SC, the Supreme Court, CST, Auraiya Chamber of Commerce, Lordships of the Supreme Court, the First Proviso to Section 205(1, Legislature, the Hon'ble Supreme Court, K.P. Varghese, Legislature, Legislature, Legislature, the Direct Tax Laws (Amendment) Act, Sections 208 to 219, Sections 207, CIT v. Mother India Refrigeration Industries, the Hon'ble Supreme Court, Bengal Immunity Company Ltd., State of Bihar, Sections 207, Fiction

PERCENT: less than 30%, less than 30%, 30%, 30%, 30%, 30%, less than 30%, 30%, more than 70%, less than 30%, 30%, 30%, at least 30%, at least 15%, less than 30%, 30%, less than 90%, 30%, 30%, less than 30%, less than 30%, less than 30%, 30%

MONEY: 74.34 374.82, Thirty per cent

PERSON: Schedule, Bill, Shri Salve, Shri Salve, Shri Salve, Shri Salve, Shri Salve, T.V. Sundaram Iyengar &amp, Shri Salve, Shri Salve, Shri Salve, Shri Rajendra, Shri Rajendra, Sohanlal, Kripashankar Dayashanker Worah, Shri Rajendra, Bill, Lok Sabha, Bill, Bill, Bill, Bill, Sodra Devi's

PRODUCT: Circular, Shri Salve Section 115J, Docs Section 205, more.22

ORDINAL: Second, first, Second, first, first, Second, first, third, First, First, First, first

GPE: assessee, assessee, Nandlal, Clauses, Clauses, Assessee, profits.15, case.19, assessee

NORP: Punjab, Punjab

EVENT: Parts II, Parts II