Deputy Commissioner of Vs. Sivananda Steels Ltd.

Decided On : Dec-05-1991

Court : Income Tax Appellate Tribunal ITAT Madras

LAW: Section 32, Section 220(2, Section 220(7, Section 32 of the Act

CARDINAL: 1, 10, 31-3-1985.2, 1, 30-6-1984, 1, 31-3-1984, 1, 30-6-1984, 3/12th, 3/12, 3/12th, 13, 105, 60, 411, 11-12-1984, 14, 620, 11, 3/12, 101, 457, 1968, 68, 192, 105, 878, 56, 67, 491, only 3/12, 12/12, 1, 30-6-1984, 3/12, 12/12, 3/12, 12/12, 3/12, three, 3/12

ORG: the CIT (Appeals, The IAC (Assessment, ITO, the CIT (Appeals, Allahabad High Court, the Supreme Court's, ITA, 3/12th.4, the CIT (Appeals, ITO, ITO, ITO, The CIT (Appeals, AC, Tribunal, Premier Mills Ltd., ITO, The Supreme Court, ITO, ITR, the Supreme Court, ITO, ITO, the Supreme Court, M.J. Kanakabai v. Union of India, J.K. Synthetics Ltd., ITO, ITO, the Supreme Court, CIT, ITO, S. Manickatn Chettiar, The High Court, IRC, AC 478, ITO, ITO, The Allahabad High Court, J.K. Synthetics Ltd., ITO, Lordships, Lordships, The Supreme Court, Gwalior Rayon Silk Mfg, Co. Ltd., Statute, the Judgment of the Supreme Court, V. MR, the Supreme Court, Assessing, The CIT (Appeals, ITO, S. Manic, Ceylon, ITO, ITO, Manickam, Manickam, Manickam, Manickam, the High Court, the High Court, S. Manickam Chettiar, ITO, ITO, S. Manickam Chettiar's

DATE: the assessment year 1985-86, the previous year ended, a fifteen months, 20-10-1984, 30th June, year 1984-85, twelve months, the assessment year 1985-86, the period of three months, year 1984-85, the assessment year 1985-86, three months, the assessment year 1985-86, 20-10-1984, twelve months, one day, the assessment year, three months, one day, the previous year, the assessment year, 1985-86, 1976, three months, 20-10-1984, 1984, 1985-86, 1961, a previous year, less than twelve months, 1975, 1961, 1976, 1965, the assessment year 1985-86, the three months period, the assessment year 1985-86, 1961, the accounting year, monthly, 1961

MONEY: 100 per cent, 3/12.Under Section 32

TIME: 10-2-1987

PERCENT: 100 percent

GPE: J.K., assessee, India, India

NORP: ITAT, Statute, Statute

PRODUCT: Chettiar v., 104 ITR 283, Chettiar, Chettiar, Chettiar, Chettiar

WORK_OF_ART: The Doctrine of '

LOC: Departmental

PERSON: Viswanathan Chettiar