Maharana Mills Pvt. Ltd. Vs. Income Tax Tribunal, Ahmedabad and ors.

Decided On : May-03-1989

Court : Supreme Court of India

LAW: Article 133(l, the Finance Act, Section 13 of the Finance Act, Section 12, Section 3 or Section 11, Section 12, the Finance Act, Section 10, Section 12, the Finance Act, Section 60A, Saurashtra Income-tax Ordinance, Rule 8, Section 12, the Finance Act, the Straight Line Method, Section 10 Sub-section, Section 2, Chapter 3 of the Act, Section 10, Section 10, Section 10 of the Act, Section 10, a Constitution Bench, the Hyderabad Income-tax Act, Section 12, the Finance Act, the Taxation Laws (Part B States, Section 10(5)(b, the Hyderabad Income-tax Act, Section 12, the Finance Act, Section 12, the Finance Act, Article 14 of the Constitution, Section 12, the Finance Act, the Hyderabad Income-tax Act, the Hyderabad Income-tax Act, Section 12, Article 14 of the Constitution, Section 12, the Finance Act, the Finance Act, the Hyderabad Income-tax Act, the Hyderabad Income-tax Act, Section 43(6, Section 6, Section 6, Section 10(2)(vi, Section 60A, Section 6, Section 3, the Hyderabad Income-tax Act, a Constitution Bench, the Constitution Bench, Section 13 of the Finance Act, the Finance Act, Section 13 of the Finance Act

PERSON: M.H. Kania, Ordinance, Supertax, Salve, Salve, Order, S. K. Das, J., Salve, Salve, Order, Order, Amendment Order, Salve, Salve, Madeva Sinai v. Union, Bench, Bench

NORP: J.1, Saurashtra, Indian, Indian, British, Indian, Indian, Indian, Indian, Indian, Saurashtra, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian

ORG: the High Court of, Porbundar, Porbundar, the Princely State, Porbundar State, the State of Saurashtra, the Slate of Saurashtra, Union of India, State, the Central Government, the Central Government, Removal of Difficulties, the Central Government, Section 60A, the Central Government, Hyderabad, D.B.R. Mills Ltd., the Hyderabad High Court, the Central Government, the High Court, the Central Government, the Removal of Difficulties Order, the Taxation Laws (Part B States, Removal of Difficulties, Saurashtra Income-tax Ordinance, the Central Government, the Central Government, Tribunal, Court, Hyderabad, Dewan Bahadur Ramgopal Mills Ltd., Straw Products Ltd., Tribunal, the Gujarat High Court, Tribunal, the High Court, Explanation, Explanation, the Central Government, the Gujarat High Court, Court, Hyderabad, Dewan Bahadur Ramgopal Mills Ltd., The Gujarat High Court, Straw Products Ltd., Court, Commr, Hyderabad, Dewan Bahadur Ramgopal Mills Ltd., Court, Straw Products, The Gujarat High Court, Straw Products, Court, Dewan Bahadur Ramgopal Mills Ltd., the Supreme Court, the Gujarat High Court, Court, Dewan Bahadur Ramgopal Mills Ltd., the Special Civil Application, the High Court, the Central Government, the Removal of Difficulties Order, Explanation, Straw Products Ltd., the Central Government, Heads of Income, the Head of Income, Hyderabad, Dewan Bahadur Ramgopal Mills Ltd., Court, State of Hyderabad, the Union of India, Hyderabad, the Union of India, Sections 3 and 13 of the Finance Act, State, the Central Government, Removal of Difficulties, Court, the Central Government, the Central Government, Court, the Central Government, the Central Government, Removal of Difficulties, Explanation, the Central Government, Court, Court, Dewan Bahadur Ramgopal Mills Ltd., Bench, Court, Court, Bench, the Taxation Laws (Extension to Union Territories, Removal of Difficulties, the Taxation Laws (Extension to Union Territories) Regulation, the Central Government, the Central Government, Straw Products Ltd., Removal of Difficulties, the Taxation Laws (Merged States, Removal of Difficulties, the Central Government, the Taxation Laws (Merged States, Court, the Central Government, Section, Commr, Hyderabad, Dewan Bahadur Ramgopal Mills Ltd., Court, Court, Hyderabad, Dewan Bahadur Ramgopal Mills Ltd., Bench, Court, Counsel, Straw Products Ltd., Hyderabad, Dewan Bahadur Ramgopal Mills Ltd., Bench, Court, Straw Products Ltd., Court, Dewan Bahadur Ramgopal Mills Ltd., the Removal of Difficulties Order, Court, Court, Dewan Bahadur Ramgopal Mills Ltd., the Madhya Pradesh High Court, Court, Dewan Bahadur Ramgopal Mills Ltd., Court, Straw Products, Dewan Bahadur Ramgopal Mills Ltd., Straw Products Ltd., the High Court of Madhya Pradesh, Court, Court, Court, Government, Straw Products, Court, Dewan Bahadur Ramgopal Mills Ltd., Court, Dewan Bahadur Ramgopal Mills Ltd., Court, Court, Dewan Bahadur Ramgopal Mills Ltd., Dewan Bahadur Ramgopal Mills Ltd., Straw Products, Court, Hyderabad, Dewan Bahadur Ramgopal Mills Ltd., Commr, Hyderabad, Dewan Bahadur Ramgopal Mills Ltd., the Hyderabad Income-tax Act, Government, Dewan Bahadur Ramgopal Mills

DATE: 1972, 1948, 1948, 1948, 1949, the previous year, the previous year, 1922, 26th January, 1950, 1922, 1st April, 1950, 1950, 1950, 1950, 1950, 1950, 1922, any year, December 2, 1950, March 9, 1953, 1922, 1950, 1922, 8th May, 1956, 1950, 1922, 1950, 1940-41, 1940-41, these years, year 1949-50, 1949, the assessment year 1950-51, 1922, years, 1957-58, 1958-59, 1959-60, previous years, years 1956, 1957, 1958, 1922, the assessment year 1950-51, 1949, years 1951-52 and 1952-53, year 1950-51, year 1940-41, years 1940-41, 1944-45, the assessment years 1945-46 to, the assessment year 1949-50, 1954, the assessment years 1950-51 to 1952-53, the assessment year 1953-54, the assessment years 1954-55 to 1956-57, the previous years, 1950, 1949, the assessment years 1957-58, 1959-60, 1956, April 16, 1969, 1949, 1970, August 17, 1972, 1972, May 8, 1956, 1950, the assessment years 1957-58, 1956, every year, the previous year, 1922, 1949, years 1945-46, 1949, the previous year, the previous year, 1886, 1886, the 28th day of February, 1946, 8-5-1956, January 26, 1950, the previous year, the first year, the next year, one year, each year, each financial year, 1950, 1922, 1950, December 2, 1950, 1950, 1922, the assessment year 1951-52, the three assessment years, November 30, 1951, year, May 8, 1956, 1950, 1956, 1950, 1950, executive.14, the accounting year, previous years, May 8, 1956, 1950, May 8, 1956, 1950, every year, the first year, years, 1950, the first year, 1950, the accounting year, previous years, 1950, 1953, 1956, 1956, previous year, earlier years, the years, previous year, the year, these intervening years, 1970, 1st April 1963, 1961, 1961, 1922, 1963, 1970, 1970, 1961, 1949, 1962, 1949, 1922, 1949, 1949, 1956, 1956, 1950, every year, the first year, years, 1950, 1950, 21

WORK_OF_ART: the Constitution of India, Ordinance

LOC: Saurashtra, British India

GPE: the Gujarat State, account.5, Commr, India, Bombay, Commr, Commr, acquisition.10, Commr, Counsel, Madeva, the Merged States, Counsel, Commr, Commr, Us, Commr

CARDINAL: 2, 2, 5, two, 2, 2, 7, 2, 2, 1961]41ITR280(SC, 1968]68ITR227(SC, 1922?7, 1961]41ITR280(SC, 1968]68ITR227(SC, seven, two, more than one, 5, 1968]68ITR227(SC, 15, 2, 2, 5, 1961]41ITR280(SC, 11, 2, 12, 2, 2, 1, 2, 3, 1956.15, 2, 2, 2, 1961]41ITR280(SC, five, two, two, 1975]98ITR209(SC, four, five, 2, 2, 2, 7, 2, 1968]68ITR227(SC, 2, 2, 2, 1968]68ITR227(SC, 1961]41ITR280(SC, 18, 1968]68ITR227(SC, seven, 237, 1975]98ITR209(SC, 1963.19, 1961]41ITR280(SC, 1968]68ITR227(SC, 1961]41ITR280(SC

PRODUCT: Bench, Report, Bench

ORDINAL: first, first, first, second, second, second, second, first

EVENT: the 1963 Regulation and the Revenue