income-tax Officer Vs. Hindusthan Coconut Oil Mill

Decided On : Sep-10-1991

Court : Income Tax Appellate Tribunal ITAT Kolkata

LAW: Section 41(1, Section 41(1, the IT Act.3, Section 41(1, Section 41(1, the IT Act, Section 41(1

CARDINAL: 1, 29-6-1987, 10, 00,000, 22, 10, 10, 12, 22, 10, 10, 22, 161, 142, 147, 161, 524, 22, 10, 10, 12, 22, 10, 162, 174, 178, 188, 187, 10, 22, 22, 20, 10, 10, 12, 22, 22, 10, 10, 12, 12, 5, 527, 1954, 26, 158, 2, 121, 1953, 24, 82, 4289(W, 10, 10

DATE: the assessment year 1981-82, 1981-82, the accounting year, 1981-82, the assessment year 1981-82, 1978, 1980, 1980, 20-5-1981, the accounting year, 1981-82, 1980, 1981-82, 1981-82, 1986, 1929, 1983, 1984, 1981-82, 1986, 1980, 1980, 1980, 20-5-1981, 1981-82, 1986, 1988, 1989, 1991, MP).5, the year, 1981-82, 1981-82, 1978, 1980, 1980, 20-5-1981, the accounting year, the assessment year 1981-82, 1986, 1971, 1980, 1981-82

ORG: the District Industrial Centre, Birbhum, ITO, Tribunal, the Government of West Bengal, the Government of West Bengal, Department of Small Scale Industries, Birbhum, the Calcutta High Court, the State Government, Hon'ble High Court, Calcutta, The West Bengal Government, Departmental Representative, ITO, the Departmental Representative, the District Industrial Centre, Birbhum, Government, High Court's, the Departmental Representative, Hindustan Housing and Land Developmen t Trust Ltd., SC, Departmental Representative, CIT, CIT, Thirumalaiswamy Naidu &amp, Sons, the Supreme Court's, CIT, Hindustan Housing &amp, Land Development Trust Ltd., ITR, District Industrial Centre, Calcutta High Court, the State Government, The Government of West Bengal, the High Court, Hindustan Housing &amp, Land Development Trust Ltd., CIT, Dusad Industries, CIT, Rubber Works Ltd., CIT, Hume-Pipe &, the Government of West Bengal, Birbhum, the Calcutta High Court, Hon'ble High Court, Calcutta, The Government of West Bengal, The Government of West Bengal, Government, the West Bengal Government, the Government of West Bengal's, The Supreme Court's, Hindustan Housing &amp, Land Development Trust Ltd., ED Sassoon &amp, Co., CIT, SC, Lordships, the High Court, the High Court, the Supreme Court, State Bank of Travancore v., CIT, SC, the Supreme Court, CIT, K.R.M.T.T. Thiagaraja Chetty &amp, SC, Morvi Industries Ltd., CIT, SC

GPE: Suri, Suri, C.R., Suri, C.R., Jeewanlal, Suri, C.R., Suri, CR

PRODUCT: Bench, Bench, Bench, Bench

PERCENT: 25%

ORDINAL: first

PERSON: l0 lakhs, fluid stage, N.H. Bhagwati J

NORP: Indian