B.R. Limited Vs. V.P. Gupta, Commissioner of Income-tax, Bombay

Decided On : May-03-1978

Court : Supreme Court of India

LAW: the Indian Companies Act, Section 33A, Section 14 of the Act of., Section 24(1, Section 6, the Finance Act, Section 16, the Finance Act, Section 24, Section 24(2, Section 72, Section 23(2, Section 24(2, Section 72, Section 24(2, Section 24(2, Section 24(2, Section 24(2, Section 24(2

CARDINAL: 1, 56,488/-.3, 56,488/-, two, 1967]64ITR317(Cal, two, six, 1, 2, 1, 8, 2, two, two, 13, one, one, two, two, one, two, one, two, one, two, one, 1969]73ITR685(SC, one, two, one, two, one, two, only one, 1971]79ITR589(SC, between two, one, two, two, two, one, one, two, one

DATE: years 1954-55, 1955-56 and, years 1953, 1954, 1955, year 1952, that year, year 1954-55, the calendar year 1953, year 1952, years 1954-55, 1955-56, 1956-57.4, 1953-54, the assessment year 1954-55, years 1954-55 to 1956-57, the assessment year 1953-54, 1922, June 15, 1960, January 18, 1972, January 18, 1972, the assessment year 1954-55, one year, other years, years, 1970]77ITR739(SC, the same year, subsequent years, three assessment years, 1922, 1961, 1922, any year, that year, 1955, any year, a previous year, the previous year, the year ending on the 31st day of March, 1940, the following year, 1955, April 1, 1955 :, any year, a previous year, the previous year, the year ending on the 31st day of March, 1940, the following year, that year, that year, 1955, the year, the year, 1961, 1955, 1961, 1922, a subsequent year or, years, a year, the year, 1961]41ITR272(SC, 83, 1905, 1920, the years 1918, 1919, 1920, the year ending April 1922, 1967]63ITR632(SC, the assessment year 1950-51 and earlier years, years 1951-52, 1922, the accounting year 1949, the subsequent years, 1955, June 1, 1945, 1946, 1947, the subsequent year, years, June 6, 1962, the assessment year 1953-54, years 1954-55, 1955-56 and, 1956-57

ORG: Appellate, Appellate, the Calcutta High Court, Shree Ramesh Cotton Mills Ltd., Produce Exchange Corporation Ltd., C.I.T., Court, Setabganj Sugar Mills Ltd., George Thomson & Co., George Thompson & Co., Rowlatt, Prithvi Insurance Co., Court, Court, Court, Hooghly Trust, Rowlatt, Court, the High Court, Tribunal, Produce Exchange Corporation Ltd., Calcutta, Tribunal, the Tribunal the High Court, the High Court, Court, Tribunal, Court, Standard Refinery, Distillery Ltd., Hegde, Court, Court, Prithvi Insurance Co., Produce Exchange Corporation, Court, the High Court, Tribunal, Rowlatt, Produce Exchange Corporation, Court, Prithvi Insurance Co., Board of Directors'

GPE: Bombay City-V, Bombay, fact.10, Scales, West Bengal, Scales, Scales, India

PRODUCT: C.I.T. Calcutta, Calcutta

ORDINAL: fourth

PERSON: J., Madras, Shah, J., Rowlatt, J., J.

NORP: Indian

LOC: company.15