Synco Industries Ltd. Vs. Assessing Officer, Income Tax, Mumbai and anr.

Decided On : Mar-13-2008

Court : Supreme Court of India

LAW: Chapter VI-A, Chapter VI-A of the Income Tax Act, the Indian Companies Act, Section 80HH, Chapter VI-A, Chapter VI-A. Feeling, Chapter VI-A, Section 80HH, Section 260-A of the Act, Chapter, Chapter, Section 80, Section 80GGA, Section 80GGC, Section 80HH or Section 80HHA, Section 80HHB or Section 80HHC or Section 80HHD or, Section 80, Section 80-IA, Section 80-IB, Section 80-ID, Section 80-IE, Section 80J, Section 80JJ, Chapter, Section 80, the Finance Act, Section 80B, Chapter VI-A of the Act, Chapter VI-A, Chapter VI-A, Section 71, Section 72, Section 80A, Chapter VI-A, Chapter, Section 80B, Chapter VI-A., Section 80B, Section 80-P(2, Section 80B, Section 72, Section 80, Chapter VI-, Section 80A, Chapter VI-A, Chapter VI-A of the Act, Chapter VI-A, Section 72, Section 72, Chapter VI-A, Section 80A, Chapter VI-A, Chapter VI-, Chapter VI-A, Section 80L and 80M of the Act, Section 71, Section 80A(2, Section 80L and 80M., Section 80M, Chapter VI-A of the Act, Section 80M., Section 80B(5, Chapter VI-A, Chapter VI-A, Chapter VI-A, Section 80, Section 80, Section 80, Section 80A, Section 80C to, Chapter VI-A, Section 80A(2, Section 80-I. In, Section 80HH of the Income-Tax Act, Section 80AB, Section 80A(2, Section 80A(5, Chapter VI-A, Section 80HH and, Section 80B(5, Section 80HHC, Section 80HHC, Section 80HHC(1, Section 80A, Section 80C, Chapter, Section 80AB, Chapter VI-A of the Act, Chapter VI-A.11, Chapter VI-A of the Act, Chapter VI-A, Chapter VI-A.12, Section 80, Section 80, Section 80, Section 80-I, Section 80, Section 80-I, Section 80, Section 80-I(1, Section 80-I(6, Chapter VI-A., Section 80-I(6, Section 80B(5, Section 80I(1, Section 80A(2, Section 80-I(6, Section 80A(2, Section 80B, Chapter VI-A., Section 80-I(6, Section 80-I(6, Section 80-I(1, Section 80B(5, Chapter VI-A, Section 80, Chapter VI-A of the Act.13

PERSON: J.M. Panchal, J.1, Rajasthan, and/or inter-head, Tamil Nadu- III, Madras, Midda Ram, Taxman Pg, Anr

DATE: July 23, 2001, the earlier years, 1948, 1956, the assessment year 1990-91 and, earlier years, earlier years, the earlier years, July 23, 2001, the assessment years, earlier years, the assessment year, the initial assessment year, the previous years, the initial assessment year, year, 1965, 1967, a particular year, the earlier years or ', the previous year, 1972-73, the earlier year, 85, previous years, the earlier years, earlier years, 1984, 80B, 1985]155ITR26(Cal, 72, earlier years, the relevant year, 1961, 2001, 2002, year 1996-97, 2007, 1961, earlier years

ORG: the Division Bench, the High Court of Judicature, Income Tax (Appeals, the Income Tax Appellate Tribunal, Court, the Commissioner of Income Tax (Appeals, Assessing, Income Tax Appellate Tribunal, Tribunal, Tribunal, the High Court, The High Court, Judgment, Court, Court, Chapter VI, The Assessing Officer, Kotagiri Industrial Co-op, the Appellate Authority, the Appellate Authority, the Income Tax Appellate Tribunal, the High Court, the Supreme Court, Chapter VI-A, Court, the High Courts, Income-Tax, Madras Motors, Parliament, Income-Tax, Income-Tax, Bengal Assam Steamship Company Ltd., the Calcutta High Court, G. Atherton & Co., Income-Tax, Income-Tax, Mercantile Bank Ltd., Income-Tax v., Orient Paper Mills Ltd., the Calcutta High Court, Income Tax v. Sundaravel Match Industries, Income-Tax, Nima Specific Family Trust, the Bombay High Court, Income-Tax v. Atam Ballabh Finance Pvt. Ltd., ITR, IPCA Laboratory Ltd., Income-Tax, Export House, the Supreme Court, Income-Tax v. Lucky Laboratories Ltd., Income Tax, R.P.G. Telecoms Ltd., Sections, the High Courts, the High Courts, the Supreme Court, Court, the High Court, Court, Sections, Sections 80A(2, Court, the High Court

GPE: Bombay, Mumbai, Mumbai, Jodhpur, Mumbai, Mumbai, Sections 80C, Sections 80C, etc.9, C.I.T., otherwise.10, West Bengal-II, Bombay City-III, Bombay, Mumbai

CARDINAL: 591/2001, 592/2002, 80, 80, two, 80, 4, two, two, 1, 80U].(2, 5, 6, 1, 1, 1.4.1969, 1.4.1968, 1, 5, one, 2, 5, 5, 85,150/-, 150/-, 5, 2, 1984]150ITR150(Mad, 23, 1987]165ITR527(Cal, 1988]169ITR44(Bom, 1988]169ITR50(Mad, 1986]158ITR695(Cal, 2000]245ITR605(Mad, 248, 29, 258, 485, 2004]266ITR521(SC, two, 3, 2006]284ITR435(All, 1, 292, 355, one, 6, one, 1, 1, 6, 6, 1, one, 5, 80B(5

LOC: Sirohi District

ORDINAL: first, first

PRODUCT: Calcutta

WORK_OF_ART: Rambal (P.) Ltd.

EVENT: Clause 5 of Section

PERCENT: 20%, 20%