Commissioner of Income Tax Vs. Rattan Trust.

Decided On : Mar-08-1997

Court : Supreme Court of India

LAW: the IT Act, the IT Act, the WT Act, the WT Act, the IT Act, the IT Act, the IT Act, the IT Act, the WT Act, the WT Act, the IT Act, the IT Act, the WT Act, the IT Act, the WT Act, the IT Act, the Finance Act, the Finance Act, the IT Act, the WT Act, the IT Act, the IT Act, the IT Act, the IT Act, the IT Act, the IT Act, the WT Act, the IT Act, the IT Act

PERSON: D. P. WADHWA, WT Ref, Bill, x(c, Verma

ORG: Special Leave, Haryana High Court, Tribunal, Tribunal, M/s, Chand Woollen Mills, Government, Chand Woollen Mills, P) Ltd., M/s, Chand Woollen Mills, ITO, ITO, M/s Gokal, Chand Woollen Mills, ITO, AAC, ITO, Tribunal, M/s, Chand Woollen Mills, P) Ltd., Tribunal, the High Court, Tribunal, Court, Sec, Sec, Sec, Chand Woollen Mills, P) Ltd., -(i, the High Court, M/s, Chand Woollen Mills, P) Ltd., Court, the High Court

CARDINAL: two, 41, 39, 1, 13, 2, 1, 13, 3, 41, 39, 41, 39, 39, 2,00,000, 39, 2, 39, 13, 13, 13, 13, 39, 13, 13, 11, 12, 13, 11, 1, 11, 12, 3, 3, 1, 3, 3, 3, 3, 13, 2).Sec, 21A, 1, 24, 3, 13, 24, 3, 13, 1, 13, 1, 3, 13, 13(1)(c)(ii, 39, 39, 39, 41, 39, 39, 1, 2, two, 1, 2, 3, 13

NORP: Punjab

DATE: 18th January, 1980, 25th January, 1988, 1961, 1971-72, 1972-73, 1973-74, 1957, 1973-74, 1974-75, 1975, '1, 1961, 1961, 1957, March, 1942, '41, '39, 14th March, 1971, each assessment year, 1970, April, 1971, 14th March, 1971, 1970, April, 1971, the 31st March, 1962, the previous year, the 1st April, 1962, 1970, '13, the previous year, the previous year, the previous year, the previous year, the 1st day of January, 1971, under s. 13(1, the 1st day of April, 1962, the 1st day of April, 1962, 1961, 1st April, 1962, March, 1971, before 1st April, 1962, before 1st April, 1962, 1st April, 1962, s. 13, today, before 1st April, 1962

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

GPE: Assessee, India, India, India

MONEY: 75 per cent