Union of India (Uoi) and ors. Vs. Coromandel Fertilizers Limited and anr.

Decided On : Dec-09-1975

Court : Supreme Court of India

LAW: Section 80-K, the Income Tax Act, the Companies Act, Section 80-J of the Act, Section 80-J(1, Section 80-J, Section 80-J., Section 80-J(3, Section 197(3, Section 80-K, Section 80-K of the Act, Section 80-K, Section 197(3, Section 15-C of the Income Tax Act, Section 15-C:“15-C. Exemption, Section 15-C(1, Section 10 of the Act, Section 15, Section 15, Section 15-C(4, Section 15-C, Section 15-C of the old Act, Chapter VI-A, the Income Tax Act, Section 80-J and Section 80-K:“80-J., Section 80-H and Section 80, Section 64, Chapter VI-A or Section 280(O, Section 80-H, Section 80, Section 80-J.”13, Section 15-C., Section 80-J, Section 15-C(4, Section 80-K, Section 80-J, Section 80, Section 80-J. Necessarily, Section 80-K, Section 80-J, Section 80-K., Section 80, Section 80-A, Chapter VI-A, Section 15-C, Section 80-J(1, Section 80-A(2, Section 80-J(3, Section 80-K. This anomaly, Section 80-K, Section 197(3, Section 197(3

PERSON: P.K. GOSWAMI, Vishakhapatnam, Rs 48,87,38,018, S.S. Sivan Pillai

NORP: J.1

DATE: 1961, October 16, 1961, December 1967.3, November 23, 1972, January 4, 1973, year, the ten months of the year, year 1970-71, the next Assessment Year, 1971-72, Year 1971-72, Assessment Year, 1971-72, the accounting year 1972, Year 1973-74, Assessment Year 1973-74, that year, the next Assessment Year 1974-75, Year 1973-74.6, the year 1972, March 14, 1973, that year, March 3, 1973, 1922, years, 1954-55, 1955, the year, 1967, 1961, April 1, 1968, the previous year, the assessment year, the previous year, the 1st day of April, 1967, the initial assessment year, the initial assessment year, the previous year, the previous year, the previous year, year, the seventh assessment year, year, the 1st day of April, 1968, one accounting year, year or years, the previous year, the particular assessment year, the relevant year, the particular years, that year, subsequent years, a year, subsequent years

ORG: briefly “the Act&rdquo, M/s Coromandel Fertilizers Limited, Company, the Income Tax Officer, Company, Company, Company, Company, Company, The Board of Directors, the High Court of, the High Court, Court, CIT, Court, Industrial Undertakings.&mdash, the Central Board of Revenue, the Central Board, Court, CIT, year&rsquo, year&rsquo, Board, Sections 80-J(3, Company, Company, Sections 80-J, Company, deduction&rdquo

CARDINAL: four, two hundred, 1, 3, 4.55, 6.16, 6.16, 4.55, 1, 4, 3, 1, 1, 4, 1, 1, 367, 1, 1).&rdquo, 359, 1, 3, 1, 1, 1, more than one, 15, two, 1), 2, 80

ORDINAL: first, second, first, fourth

MONEY: six per cent, 6 per cent, six per cent, 2) Act, six per cent

EVENT: Assessment Year, Assessment Year 1969-70, the six per cent

GPE: Andhra

PRODUCT: S.S. Sivan

LOC: ‘fourth