Calcutta State Transport Corporation Vs. Commissioner of Income-tax, West Bengal

Decided On : Feb-29-1996

Court : Supreme Court of India

LAW: Section 261, the Income Tax Act, Section 2(31)(vi, Section 2(31)(vi, Section 10, Section 10, the Income Tax Act, the General Clauses Act, Section 3, Section 3(31, Section 37, the Master Plan, Section 45, Section 45, Article 12 of the Cunstitution, Article 12, the Income Tax Act, Section 10

ORG: ORDER1, the Calcutta High Court, the High Court, Tribunal, Tribunal, The High Court, Calcutta State Transport Corporation, the Road Transport Corporation Act, Road Transport, the Government of West Bengal, Appellate, Tribunal, Income Tax, Union of India, the Delhi Development Authority (D.D.A., the Delhi Development Act, the Payment of Bonus Act, Bench, Municipal Committee, District Board, a Municipal Committee, District Board, Municipal Bodies, D.D.A., the Delhi Municipal Corporation, the Delhi Metropolitan Council, Road Transport Corporation, State, the Road Transport Corporations Act, Corporation, Corporation, State, a Municipal Committee, District Board, Municipal Council, District Board, D.D.A., inter alia, Zonal Plan, Contravention of D.D.A. 's, the Road Transport Corporation Act, Corporation, Corporation, the High Court, Court, R.C. Jain, the High Court, Court, Andhra Pradesh State Road Transport Corporation, the Andhra Pradesh State Road Transport Corporation, the High Court, the Supreme Court, Court, Court

CARDINAL: Two, 1, 1.3, 20, 20, 31, 1981)ILLJ402SC .-, one, three, two, 18 and 19, 2, 1994]52ITR524(SC, 20

PERSON: Sri Tapas Ray, Sri Ray, Sri Ray, Chinnappa Reddy, J., Plan, Gauri Shankar, Sri Ray

DATE: 1959, June 10, 1960, the first assessment year, 1961-62, the next assess year, 1962-63, a previous year, 1957

GPE: D.D.A., Municipality, Delhi, law.9, Counsel, R.C. Jain