Majety and Sons Oil Co. (P.) Ltd. Vs. Income-tax Officer

Decided On : Jun-29-1993

Court : Income Tax Appellate Tribunal ITAT Hyderabad

LAW: Section 153, the Indian Companies Act

CARDINAL: 1, four, 17, 30-3-1988, four, 10,00,000, 1,000, 1,000, 17, 20, 6 to 9, 9, 15,847.67, 1979.49, 13,245.00, 20-2-1976, 1,00,000, 1976.It, 20-2-1976, 1,00,000, 31-12-1976, 11-11-1976, 11-11-1976, 1, 31, 1,20,000, 1, 31-12-1991, 50,000, 50,000, three, 25,000, 12,500, 12,500, 21 to 29, 31-12-1981, 4, 23-10-1980, 1, 31-12-1991, 30 to 33, 1,50,000, 1, 31, half, two, 5, 12, 31, 1, 31, 1, 31, 70,000, Half, 35,000, two, 17,500, 24-10-1991, Half, 1,17,500, two, 58,750, three, 11 and 12, 1,60,000, 1, 1, 31, 2, 2.25, One, 1, 1, 31, 31-10-1991, 3,05,000, 70,000, 2,35,000, 74, 7.4, 17, 1978, 114, 769.5, 30-3-1985, 3-1-1986, 15-10-1986, 19-10-1986, 17, 30-3-1988, 1951, 20, 451, 0, 201, 50, 154, 861, 172, 343, two, two, 11, 198, 299, 17, 3, more than one, 1, 2. Exploitation, 3., 4., 51, 14, 18, 6,000, two, two, two, 726, one, 11, 26, one, 2.50, 598, 169

DATE: years 1982-83, 1985-86, 1988, years 1982-83, 1983-84, years 1984-85, 1985-86.2, 2-11-1973, Calendar year, the previous year, years 1975-76, 1976-77, 16 and, 1976-77, 18 and 19, the assessment year 1977-78, this year, the period ending with 31st December, the second year, five years, 23-10-1980, 10 years, the beginning of each year, the month of April, the month of August of each year, 10 years, a period of, 10 years, the first five years, 1,75,000 per year, the remaining, five years viz., the beginning of each year, April, August of each year, 1986, March 1980, four years, 10 months, the month of January, April and August of each year, 2,35,000 per year, the beginning of each year, April and August of each year, the year 1981, the earlier years, this year, the last year of the 5 years, ten years, the first five years, the remaining 5 years, the year, 25th September, 1992, 14 and 15, the year 1991, the 10th year, 31-12-1991, 4 years 10 months, the assessment year 1977-78, year 1981-82, 1982-83, 18-9-1982, 1969, 1983, year 1982-83, year 1983-84, year 1984-85, 1985-86, years 1982-83, 1983-84, the latter two years, the first two years, 1991, 1993, 1878, 1987, 1985, 1988, 1992, 1st June, 1945, the first two years, the two preliminary years, four years, ten months, five years, another five years, 1964, the first two years, five months, 1949, December 1953, May 1976, 1913, 10 years, another ten years, years 1960-61 to 1963-64, the earlier years, two years, years

ORG: Department, the Registrar of Compaines, Company, Narsarao Pet, the Memorandum of Association of the Company, the Board of Directors, The Board of Directors, the Board of Directors, the Broad of Directors', the Board of Directors, Cotton, Cake, Board, M/s. Bharat General and, Textile Industries Limited, the Board of Directors, Board, M/s. Bharat General and, Textile Industries Ltd., Calcutta, Birla Group of Companies, Refinery, the Board of Directors, The Board of Directors', Textile Industries Ltd., Calcutta, General &, Textile Industries Ltd., Calcutta, Company, Textile Industries Ltd., Calcutta, Company, Company, the Reports of the Board of Directors, ITO, ITO, the Hon'ble Supreme Court, Gur Refining Co. Ltd., CIT, ITR, the Hon'ble Supreme Court, the Supreme Court, Gur Refining Co. Ltd.'s, the Calcutta High Court, CIT, Prern Chand Jute Mills Ltd., ITR, ITO, Supreme Court, Gur Refining Co. Ltd. 's, ITO, ITO, CIT, CIT, the Board of Directors, the Supreme Court, Gur Refining Co. Ltd. 's, CEPT, Shri Lakshmi Silk Mills Ltd., SC, CIT, New India Industries Ltd., Guj.).He, Tribunal, Tribunal, Tribunal, IAC v. Lakshmi Finance, Industrial Corpn., Learned Departmental Representative, Vikram Cotton Mills Ltd. 's, the Andhra Pradesh High Court, Guntur Merchants Cotton Press Co. Ltd., CIT, Departmental Representative, the Andhra Pradesh High Court, Ambica Tobacco Co., P.) Ltd., CIT, ITR, the Andhra Pradesh High Court, Prem Chand Jute Mills Ltd. 's, A.P. High Court, Aryan Industries, Tribunal, A.P. High Court, Guntur Merchants Cotton Press Co.Ltd. 's, Ambica Tobacco Co., P.) Ltd. 's, A.P. High Court, Aryan Industries, Supreme Court, Gur Refining Co. Ltd. 's, distinguishable.10, Tribunal, Tribunal, Departmental Representative, the Supreme Court, Gur Refining Co.Ltd. 's, the Supreme Court, Tribunal, the Supreme Court, CIT, SC, the Supreme Court, Court, the Supreme Court, Tribunal, Gur Refining Co.Ltd. 's, the Hon'ble Supreme Court, the Hon'ble Supreme Court, The Hon'ble Supreme Court, the Supreme Court, Gur Refining Co. Ltd. 's, the Board of Directors, Gur Refining Co. Ltd. 's, the Hon'ble Supreme Court, Gur Refining Co. Ltd. 's, ITO, ITO, Tribunal, Tribunal, the Board of Directors, Bankers, Prem Chand Jute Mills Ltd. 's, Directors, Tribunal, The High Court, the Calcutta High Court, Everest Hotels Ltd. 's, the Calcutta High Court, the Supreme Court, Sultan Brothers P. Ltd., CIT, SC, Andhra Pradesh High Court, Aryan Industries, Hon'ble High Court, the Andhra Pradesh High Court, Departmental Representative, A.P. High Court, Ambica Tobacco Co., P.) Ltd. 's, Departmental Representative, Aryan Industries, The Tribunal, Ambica Tobacco Co., P.) Ltd. 's, A.P. High Court, the A.P. High Court, the A.P.High Court, the High Court, Tribunal, the Andhra Pradesh High Court, Ambica Tobacco Co (P.) Ltd. 's, Aryan Industries, Aryan Industries, the Andhra Pradesh High Court, Supreme Court, Shri Lakshmi Silk Mills Ltd's, New Savan Sugar, Gur Refining Co. Ltd. 's, Gur Refining Co. Ltd. 's, Hon'ble High Court, Gur Refining Co. Ltd. 's, Supreme Court, Shri Lakshmi Silk Mills Ltd. 's, the Hon'ble Supreme Court, the Supreme Court, Lordships, the Supreme Court, Shri Lakshmi Silk Mills Ltd. 's, the Supreme Court, Supreme Court, New Savan Sugar, Gur Refining Co Ltd. 's, the Supreme Court, Shri Lakshmi Silk Mills Ltd. 's, the Supreme Court, the Supreme Court, Vikram Cotton Mills Ltd. 's, the High Court, The High Court, Board of Trustees, the High Court, Tribunal, the High Court, the High Court, Tribunal, Tribunal, The Hon'ble Supreme Court, the High Court, ITR, Tribunal, The High Court, Tribunal, the Hon'ble Supreme Court, the Supreme Court, Tribunal, High Courts, Tribunal, Counsel, Tribunal

GPE: Assessee, Guntur District, Guntur, Guntur, Guntur, Guntur, ie., Counsel, C.A., New Savan Sugar, New Savan Sugar, New Savan Sugar, Vijayawada, Vijayawada, Counsel, assessee, New Savon Sugar, Hyderabad, D.R., Counsel, New Savan Sugar, New Savan Sugar, New Savan Sugar, New Savan Sugar, Assessee, New Savan Sugar, New Sauan Sugar, Tribunal.12, assessee, New Sauan Sugar, New Savan Sugar

PERSON: Andhra Pradesh, M.V.R.K. Mutyalu, Rs, Rs, Rs, Shri Ch, M/ s. Bharat, M/ s. Bharat, Resolutions, KVA, Shri Ch, G. Murali, D.R., Shri Ch, G. Murali, Sun Engg, Birla, Birla, Rama Rao, I.F.C.

QUANTITY: 2 Acres, 2 Acres, 20-2-1976

PRODUCT: Calcutta, Report

ORDINAL: first, first, second, second, First, second, third, third, first, second, Firstly, Firstly, first, first

LOC: premises

PERCENT: 60%, 75%, 5%

WORK_OF_ART: Their Lordships of the Supreme Court

LANGUAGE: English