Commnr. of Income Tax-i, Ahmedabad Vs. Gold CoIn Health Food Pvt. Ltd.

Decided On : Aug-18-2008

Court : Supreme Court of India

LAW: the Income Tax Act, Explanation 4 to Section 271(1)(c)(iii, Section 271(1)(c)(iii, the Finance Act, Section 271(1)(c, Section 271, Explanation 1 and Explanation 7, Section 18, Explanation 4, Explanation 4 to Section 271(1)(c, the Finance Act, Section 271(1)(c, Section 72, Section 5(1).14

NORP: J.1

ORG: Court, Virtual Soft Systems Ltd., Income Tax, Clauses, Court, Learned Counsel, Parliament, Clauses, High Courts, Income Tax, Prithipal Singh & Co., Court, Income Tax, the Commissioner (Appeals, Clauses (ii, Court, Court, Court, Reliance Jute and Industries Ltd., Income Tax, Court, Court, Income Tax (Central, Bench, Court, Income Tax, Singh and Co., Court, Harprasad, the Wanchoo Committee, the Department Circular, Committee, Circular, Harprasad, Circular, Central Bureau of Direct Taxes, J & K, Clauses, Legislature, Finance, Court, Income Tax, Ors, the Supreme Court, Parliament, Haryana and Ors, Craies (Statute Law, SLP, Solicitor General, Department, Bench, Civil Appeal

GPE: Delhi, Virtual, Virtual, Counsel, Virtual, Virtual, Virtual, Bombay, pp, Virtual

CARDINAL: 7.4.2008, 1.4.2003, 52, 1.4.2003, 17, 2001]249ITR670(SC, 1.4.2003, 1, 1, 2003.6, one, 51, 1979]120ITR921(SC, 1975]99ITR118(SC, 1.4.1976, 1.4.2003, 4(a, 1.4.1976, 2.74, 204, 110, 21, 3, 1.4.2003, 1985]156ITR525(SC, 93, 93, 1997]226ITR625(SC, 438, 440).14, Four, 388, 4379, 14785, 2007.19

PRODUCT: Bench, the `Act', Notes, Section 271(1)(c, Notes, Notes, Para 15, Notes, Notes, Notes, Notes

DATE: 1961, 2002, year 2003-04.5, Ist June, 2002, Ist April, 1970-71, earlier years, 1977, earlier years, the period 1.4.1976 to 1.4.2003, 24.7.1976, earlier years, previous year, less than 10 years', annual, monthly, 1957, 17/18 years, March 31, 1975, 1975, less than 10 years, 74, ten years, less than ten years, 2008, 2004, 2007

PERSON: Virtual Soft's, Singh, Bill, Delhi v. Harprasad & Co. P. Ltd., Law, Patiala, Yuvraj Amrinder Singh, Bill, Bill, Statutes, Bill, 11th Edn, G.P. Singh, Zile Singh, G.P. Singh

ORDINAL: first, first, Secondly

LOC: Craies

TIME: the previous Act, the previous Act

QUANTITY: 468-69).15