Assistant Commissioner of Vs. Arabinda Roy

Decided On : Mar-31-1992

Court : Income Tax Appellate Tribunal ITAT Kolkata

LAW: the "Indianisation, Section 17(3)(ii, Section 17(3)(ii, Section 17(3)(i7, the I.T. Act, Section 17(3)(ii, Section 7 of the, Section 7 of the Act, Section 7, Section 7(1).However, Section 10, Section 56, Section 56

CARDINAL: 1, 35,000, 1-3-1977, 29, three, three, three, 1, 1, one, 4, 30-6-1984, 35,000, 24, 42, 474, 1, 1, 1, 1, 30,000, 35,000, 30-11, 35,000, one, 17, as to, one, 35,000, 2, two, 2-11-1985, 18, 30, 714, 1, 1965, 57, 532, 35,000

ORG: the Warren Tea Group, WTG, Warren Tea Group, Warren Tea Group, the Dhekhari Tea Co. Ltd., Warren Tea Group's, Warren Tea Holdings Ltd., WTG, WTH, Warren Plantation Holdings Ltd., Warren Tea Co. Ltd., the Central Government, WPH, Macleod Russel, Vernon, Assessing, Macleod Rusell, WPH, WPH, MR, WPH, Derrysel Ltd., DL, the Ruia Group, us.6, Department, the Central Board of Direct Taxes, ITO, WPH, Derrysel Ltd., Hochstrasser, ITR, Crown, WTG, WPH, WPH, WPH, Bank of Scotland, Warren Tea Holdings Ltd., Warren Tea Holdings Ltd., Derrysel Limited, the DDI, Investigation, Calcutta, ITO, the Macleod Russel Group, Warren Tea Ltd., the Macleod Russel Group, Warren Tea Ltd., Macleod Russel, Macleod Russel, Warren Tea Ltd., Dorrysel Ltd., Group, the Board of Macleod Russel, Warren Tea Ltd., the Macleod Russel, the Board of Macleod Russel, Macleod Russel, ITO, CIT, the Calcutta High Court, CIT, Messrs Lovelock and, Chartered Accountants, CIT, the Supreme Court

PERCENT: 100%, approximately 74%

GPE: the United Kingdom, India, London, U.K., MR, MR, U.K., U.K., Ld, Deptl, Ld, MR, U.K., MR, MR, assessee, MR, MR, India, MR, MR, MR, MR, MR, MR, MR, India, MR, MR, MR, MR, MR, MR, MR, India, UK, USA, UK, USA, Ld, MR

DATE: November 1977, one year, five years, October 1981, March 1983, May/June 1983, 24-5-1983, a year, 1985-86, the period of one year, 24-5-1984, 1961, one year, five years, monthly, six months', October, 1981, MR.11, 119564, May 24th, 1983, six years, one year and a few months, year, 2nd January 1984, the end of March 1983, April 1983, some months, years, May and June of 1983, 1956, 1985-86, the assessment year 1984-85.18

PERSON: V.K. Goenka, Cohen, Derrysel, Arabinda Ray, Ray, Ray, Ray, Arabinda Ray, Ray, Ray, Ray, Ray, Ray, Ray, Warren Tea, Ray, Ray, Ray, Ray, Ray, Ray, David Mitchell, Parimisetti Seelharamamma

NORP: Indian, Indian

ORDINAL: first, first, first

MONEY: one hundred per cent

PRODUCT: 701