Commissioner of Income-tax (Central), Madras Vs. Southern Roadways P. Ltd.

Decided On : Nov-28-1974

Court : Supreme Court of India

LAW: Section 66(1, Section 256(1, the Income-Tax Act, Section 66(1, Section 256(1, Section 10(2)(vi, Section 33, Section 10(2, Section 10(2, Section 10(2, Section 10(2, Section 10, Section 10(2, Section 34, Section 33

PERSON: A.C. Gupta, Madras, Mir Mohammad, Mir Mohammad's, Mir Mohammad's, Mir Mohammad's, Mir Mohammad's, Mir Mohammad's

NORP: J.1

CARDINAL: two, two, one, two, Two, two, 211, 212, 11, 23,740/-, 1922.2, two, two, two, 211, one, twenty-five, 33, 211, 212, one

ORG: the Income-Tax Act, the Income-Tax Act, Income-Tax (Central, Tribunal, Tribunal, the High Court, Tribunal, the Income-Tax Act, Tribunal, Appellate, Tribunal, Tribunal, the Income-Tax Act, Appellate, Tribunal, Tribunal, The High Court, The Judgment of the High Court, the Judgment of the Supreme Court, Income-Tax, the High Court, Court, Clauses, the Income-Tax Act, Court, xExplanation 2., x(b, xProvided, sec, The High Court, the High Court, Court, the High Court

DATE: 1922, 1961, years 1961-62, 1962-63, the assessment year 1961-62, year 1962-63, 1961, 1970, year 1961-62, 1970, 1961, year 1962-63, March 31, 1961, year 1961-62, the accounting year ending with March 31, 1952, year 1962-63, 1961, 1964]53ITR165(SC, the year, March 31, 1950, year 1950-51, 1922, April 1, 1950, April 1, 1961, 1970, year 1961-62, the assessment year 1961-62, April 1, 1955, 1958, 1922, the assessment year 1961-62, the 31st day of March, 1954, the year, the 1st day of April, 1961, the 31st day of March, 1961, March 31, 1954, April 1, 1960, the assessment year 1961-62, year 1962-63, 1961, 1)(a, the previous year, previous year, that previous year, 1961, 1970, 1970

GPE: Vehicles, Clauses

ORDINAL: second, second, first

MONEY: twenty per cent