Associated Power Co. Ltd. Vs. Commissioner of Income-tax

Decided On : Nov-28-1995

Court : Supreme Court of India

LAW: Section 257, the Income Tax Act, Section 57, the Indian Electricity Act, Section 57-A, the Indian Trusts Act, Section 10(1, Section 10(1, the Indian Trusts Act, the Indian Electricity Act, a Tax Reference, the Wealth Tax Act, the Indian Trusts Act, the Indian Trusts Act

PERSON: Bharucha, J.1, C.I.T. Kerala, C.I.T. Bombay, Licensee, Schedule, C.I.T. Kerala, Board, Sachar, Sitaldas Tirathdas, Sachar, Sachar, Sachar

ORG: the Income Tax Appellate Tribunal, Court, the Electricity (Supply) Act, the Electricity (Supply) Act, Contingency Reserve, I.T.O., Appellate, Cochin State Power & Light Corporation Ltd., the Bombay High Court, Amalgamated Electricity Co. Ltd., Tribunal, Vellore Electric Corporation Ltd., Tribunal, the Kerala High Court, the Bombay High Court, Appellate, the Contingencies Reserve Account, and(b, the Electricity (Supply, Control Reserve, the State Government, Consumers' Rebate Reserve, Reserve, the Consumers' Rebate Reserve, Clauses III, 'Contingencies Reserve, Contingencies Reserve, the Contingencies Reserve, The Contingencies Reserve, the State Government, being-(a, the Contingencies Reserve, Contingencies Reserve, Board, the State Government, Reserve, Board, the State Government, the High Courts, Court, Poona Electric Supply Co. Ltd., C.I.T., The Poona Electric Supply Co. Ltd., Court, the Electricity (Supply) Act, Court, Court, the Electricity (Supply) Act, Schedule, the Electricity (Supply) Act, the Consumers Rebate Reserve, Cochin State Power & Light Corporation Ltd., Tribunal, the Contingencies Reserve, the Development Reserve, the Special Reserve, the Electricity (Supply) Act, The High Court, the Contingencies Reserve, the contingencies reserve, Paragraph IV, the contingencies reserve, The High Court, Court, Poona Electric Supply Co. Ltd., Court, the Consumers' Benefit Reserve, the High Court, The Contingencies Reserve, The Contingencies Reserve, the Contingencies Reserve, the State Government, the Electricity Board, the State Government, the Electricity Board, the State Government, the State Government, the Contingencies Reserve, the Contingencies Reserve, the State Government, The High Court, the contingencies reserve, Paragraph V of the Sixth Schedule, the Supreme Court, the Poona Electric Supply Company, the contingencies reserve, the Contingencies Reserve, The Bombay High Court, Cochin State Power & Light Corporation Ltd., the Kerala High Court, the contingencies reserve, the contingencies reserve, the Bombay High Court, the Contingencies Reserve, the Electricity (Supply) Act, Bombay Suburban Electric Supply Co. Ltd., Cochin State Power & Light Corporation Ltd., Amalgamated Electricity Co. Ltd., the Contingencies Reserve, Court, the Electricity (Supply) Act, the contingencies reserve, the Electricity Board, the State Government, undertaking.10, Vellore Electric Corporation Ltd., Tribunal, Tribunal, the Contingencies Reserve, the Electricity (Supply) Act, Court, Poona Electric Supply Co. Ltd., the Contingencies Reserve, the Contingencies Reserve, Contingencies Reserve, Cochin State Power and Light Corporation Ltd., The Calcutta High Court, Income Tax, Sijua (Jharriah) Electric Supply Co. Ltd., the Electricity (Supply) Act, the Contingencies Reserve, The Calcutta High Court, the Contingencies Reserve, Collected, the Calcutta High Court, the Contingencies Reserve, the Consumers, Benefit Reserve, the Supreme Court, Poona Electricity Supply Co. Ltd., Contingencies Reserve, Court, the Consumers' Benefit Reserve, the Contingencies Reserve, the State Government's, the Contingencies Reserve, the Contingencies Reserve, CIT, the Contingencies Reserve, the Contingencies Reserve, the Contingencies Reserve, the Contingencies Reserve, a State Board or Government, the State Government, the Contingencies Reserve, the Calcutta High Court, the Contingencies Reserve

DATE: 1961, 1981, 1973-74, 1981, 1972-73, 1973-74, 1981, 1972-73.3, 1981, the previous year, year, 1910, 9 of 1910, any year, any year, each year, 1882, a period of, six months, the accounting year, 1948, any year, 1882, 1910, 1948, 1948, 1882, 1961]41ITR367(SC

EVENT: The Assessment Year, the Assessment Year 1973-74, Clauses II

WORK_OF_ART: Tax Reference Case No, Tax Reference Cases Nos, Tax Reference Case No

CARDINAL: 13, 14, 16, 1948.4, 13, 46,460, 1974]93ITR582(Ker, 1974]97ITR334(Bom, 1977]109ITR454(Mad, 46,460, 57, 1, 4, 1, one-third, one-half, half, 1, less than one-quarter, one, more than one-half, one, five, 2, 1, 1, 1965]57ITR521(SC, one, two, 1974]93ITR582(Ker, 2, 2, three, four, 6, 6, 1977]109ITR454(Mad, 1984]145ITR740(Cal, 6, three, 10,000

ORDINAL: Sixth, Sixth, Sixth, Sixth, Sixth, first

PRODUCT: C.I.T., C.I.T.

MONEY: five per cent, five per cent

GPE: Bombay City, Bombay, West Bengal, term.12, S.C.

FAC: Sixth Schedule

NORP: Paragraph