Poona Industrial Hotels Ltd. Vs. Deputy Commissioner of

Decided On : Mar-30-1993

Court : Income Tax Appellate Tribunal ITAT Pune

LAW: Section 9(2, the Expenditure Tax Act, Section 2(6, the Expenditure tax Act, the Expenditure Tax Act, the E.T. Act, Section 2(6, the E.T. Act, the E.T. Act, the I.T. Act, the E.T. Act, the I.T. Act, Section 5, the E.T. Act, Section 2(6, the E.T. Act, Section 5, the E.T. Act, Section 5, the E.T. Act, the E.T. Act, Section 5, the E.T. Act, the I.T. Act, the I.T. Act, the E.T. Act, the E.T. Act, the E.T. Act, The Expenditure Tax Act, Section 3 of the Expenditure Tax Act.7, Section 5, the Expenditure Tax Act, Section 5(1, Section 2(6, the Expenditure Tax Act, the Expenditure Tax Act, Section 5, Section 5(1)(c, the Expenditure Tax Act, Section 5, Section 5(1, the Expenditure Tax Act, the Expenditure Tax Act, Section 2(6, the Expenditure Tax Act, Section 5, the Expenditure Tax Act, Section 12((iii, Industrial Disputes Act, Section 5(1, Section 5(1, Section 5(1)(c, Item No. 4, Section 5(1, Section 5(1, Section 5(1, the Expenditure Tax Act, Section 2, the Expenditure Tax Act, Section 2(6, Section 3, the Expenditure Tax Act, Section 3 of the Act, Section 5 of the Act, Section 5 of the Act, Section 5, Section 5, Section 5, Section 5(1, Section 5(1)(a, Section 5(1)(c, Section 5(1)(c, Section 5(1)(a, Section 5(1)(a, Section 5(1, Section 5(1)(c, Section 5(1, Section 2(6, Section 5(1, Section 5(1)(d, the Expenditure Tax Act, Section 7 of the Expenditure Tax Act, Section 7(1, Section 5, Section 4.Clause, Section 7(1, Section 5, Section 8, Section 7 and Section 8, Section 5(1

CARDINAL: 1, 1, 2, 3, 16, 4, 5, 6, 18, 8), 21, 9, 643, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 16, Five, 13, 1,96,90,870, 16,74,270, 5 to 12, Five, 13, Five, Five, 15, Five, Five, Five, 328/62/89, 21, 22, 23, 24, 25, 5, 26, 400, four, 16, 10 to 12, 4, 5, 462, 82, 363, Five, 6, Five, 400, 1, four-fold, 1, 1, Appeals).26, 101, Five, four, Five, 1, 1, 2

DATE: years 1988-89, 1989-90, 31-10-1991, 1987, these years, year 1988-89, the preceding assessment years, the accounting year, 1987, 1st November, 1987, the assessment years 1988-89, the assessment year 1988-89, 17,18,589, years 1988-89, 1989-90.11, these years, 1987, 1987, 1844, 1987, the assessment years 1988-89, 1989, 1947, the month of November 1982, 20-9-1972, the month, 1983, 1971, these two years, 1844, daily, monthly, yearly, One-day, 4 months, the 31st day of March, each year

ORG: Pune, Assessing, Delhi High Court, Jain and Others v. Union of India 180, CBDT, the Memorandum of Association, the Commissioner (Appeals, Expenditure Tax, Expenditure Tax.6, inter alia, the Indian Airlines, Expenditure Tax, the Delhi High Court, R.L. Jain v. Union of India 9, Assessing, Assessing, the Commissioner (Appeals, the Commissioner (Appeals, the Commissioner (Appeals, Indian Airlines, the Government of India, Ministry of Tourism, the Government of India, Ministry of Tourism, The Government of India, Ministry of Tourism, the Commissioner (Appeals, the Delhi High Court, the Commissioner (Appeals, Indian Airlines, the Commissioner (Appeals, The Commissioner (Appeals, Sections 2(6, the Commissioner (Appeals, the Supreme Court, Reserve Bank of India, Peerless General Finance &, Investment Co. Ltd. ', the Commissioner (Appeals, Bank, the Indian Airlines, Indian Airlines, the Poona Industrial Hotel Ltd., the Blue Diamond Hotel, the Tribunal, Special Bench, ITO, Education Fund, Reliance, the Supreme Court, Kedarnath Jute Mfg, Co. Ltd., CIT, the Commissioner (Appeals, Hotel, Hotel Blue Diamond, Poona Industrial Hotel Ltd., Hotel Blue Diamond, the Delhi High Court, Reliance, the Commissioner (Appeals, Indian Airlines, Indian Airlines, International, National, Expenditure Tax, Expenditure Tax, Hotel, Clauses, Lordships, 5(1)(c, the Government of India, Indian Airlines, Indian Airlines, the Blue Diamond Hotel, Poona Industrial Hotel Ltd., Hotel Blue Diamond, Indian Airlines, International Cricket, Indian Cricket Prof., Hotel Blue Diamond, Hotel Blue Diamond, Hotel Blue Diamond, Indian Airlines, Hotel Blue Diamond, Income Tax, Indian Airlines, Star, the Tourism Development Corporation of India, State Departmets, the Government of India, the Government of India, Expenditure Tax, Expenditure Tax, Sub-Clauses, the Central Government, the Commissioner (Appeals, Indian Airlines, the Commissioner (Appeals, the Commissioner (Appeals

FAC: the Delhi High Court, Pune between

EVENT: Interpreting Section 5, E.T. Act, Financial Year

NORP: contra, contra

PERSON: Baker, Baker, Baker, Baker, Baker, R.L. Jain, Shri Panzara-Kan, Law, Gautam Kar, R.L. Jain, Hirer, R.L Jain, D.B. Deodhar, Baker, Baker, Baker

PERCENT: 10%, 85%, only 15%, 10%, 10%, 10%, 85%, only 15%, 10%, 15%, 85%, 17%, 30%, 10%

GPE: Clauses, F.No, assessee, IV, Dharmshala, Clause, India, Zimbabwe, Clauses, Clause, Clause, assessee, Clauses

ORDINAL: third, Firstly, Secondly, Thirdly, Fourthly

PRODUCT: Bakers Basket, Grade 1, Grade 4

WORK_OF_ART: Judgments Today', Hotel, Hotel, Hotel, Expenditure Tax

MONEY: 246