Commissioner of Income Tax, Udaipur Vs. Hindustan Zinc Ltd.

Decided On : May-18-2007

Court : Supreme Court of India

LAW: the Accounting Standards

PERSON: S.H. Kapadia, P.P. Malhotra, K. Sampath, P.P. Malhotra, profits.11

NORP: J.1, ITAT

DATE: the financial year ending, year 1996-97, the assessment year 1996-97, 1991, the financial year 1995-96, the accounting year ending 31.3.96, years, the financial year ending, the next accounting year ending 31.3.97, the earlier years, the financial year ending 31.3.96.6, the financial year 1995-96, the year, the financial year 1995-96, 1953]24ITR481(SC, the year, the years, the following year

QUANTITY: 84000 metric

GPE: India, India, A.O., A.O., A.O., India, A.O., India, India, India, India, cost.10

ORG: Government, the London Metallic Exchange Price, LME, LME, the Weighted Average Cost, WAC, CIT, Department, the Division Bench, the High Court, Department, Additional Solicitor General, Department, Learned Counsel, Learned Counsel, Learned Counsel, LME, the Institute of Chartered Accountants, Accounting Standards, S.L.P., Counsel, LME, the Central Board of Direct Taxes, Department, Department, Department, LME, WAC, Learned Counsel, LME, Chainrup Sampatram v., Court, Court, British Paints India Ltd., LME, British Paints, Court, the High Court

CARDINAL: 31.3.1996, 27.08, 27.08, 27.08, 27.08, 10.8.98, 47, 31.3.96, one, 1991]188ITR44(SC, 31.3.96, 27.08, one

WORK_OF_ART: Auditors' Report, Auditors' Report the Department

PRODUCT: Report, Report