Assistant Commissioner of Vs. Northern India theatres Pvt. Ltd.

Decided On : Dec-04-1995

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: Section 32AB.3, Section 72, Section 32, the Companies Act, Section 32, the Companies Act, Section 32(1, the Companies Act, the Companies Act, section 32(1, Section 32AB.23, Section 32, the Companies Act, Section 32, the Companies Act, the Division Bench, Section 32AB(3, the Companies Act, the Companies Act, the Companies Act, section 32(1, Section 32AB.35, Section 32AB, Section 32AB(1)(b, Section 32AB(1)(a, Section 32(1, Section 32AB.47, the Companies Act, Section 32AB(3, the Companies Act, Section 32, Section 32AB(3, Section 210(2, the Companies Act, the Companies Act, the Companies Act, the Companies Act, Section 45, Section 14, the Companies Act, Section 41(1, Section 41(1, the Companies Act, the Full Bench of, Section 115J(1A, Section 32AB(3).In, the Companies Act, a Division Bench, the Companies Act, the Companies Act, the Companies Act, the Companies Act, the Companies Act, the Companies Act, Section 115J(1A, Section 44AB, Section 44AB, Section 32AB(3, Section 32AB(2)(i, the Companies Act, the Companies Act, the Companies Act, Section 32AB(1, Section 32AB, Section 32AB

CARDINAL: 1, 46,423, 1,95,376, 72,667, 2)(i, 5, 1,95,376, 72,670, 72,670, 72,670 and, two, 72,670, 46,423, 46,423, 72,667, 1,95,376, 1,95,376, 72,667, 72,667, 32AB, 1, 5, 3, 1, 1, 1, 5, 1, 2, 10, 72,667, 72,667, 1,95,376, 72,667, 72,667, 3, 3, 3, two, two, 5, 3, 3, 5, 1, one, 72,667, 20, 46,423, two, 72,667, 46,423, two, 46,423, 46,423, 46,423, 46,423, 1,95,376, 46,423, 72,667, 19, 1,95,376, 72,677, 46,423, more than 20, 3, 3, 46,423, 21, 46,423, 72,677, 14,535, 72,677, 3,476, 1, two, 20, 5, 2, 3, 3, 1, 1, 1, 25, two, two, 1,78,712, 1, one, 1, 3, 2, 46,423, 27, one, 28, 30, 1956.Whether, 1956.32, 1,69,945, 3,427, two, 72,667, 46,423, 72,667, 172, 108.37, 2, 72,667, 1,95,376, 72,667, 46,423, 72,667, 1,95,376, 1,95,376, 72,667, 46,423, 3AA, more than 20, 3, 3, 39, 1961.42, 8 and 9, 1, 2, 3, 1,78,712, 43, 44, 72,667, 46,423, 2,43,117).45, 5, 2, two, two, 1,78,712, 1, 2, 204, 412, 434, two, 1, 3, 1, 3, 1, 3, more than one, two, 140, 3,45,000, 2,56,529, 146, 363, 48, 199, 164, 45, 39, One, 47, 195, 199, 49, 49, 196, 199, 50, 51, 1956.52, 1956.He, 3, 5, 53, 1, 157, 67, one, 5, 3AA, 4, 5, 1, 2, 55, One, 44AB, 40, 2, 156, 134, 135, 56, 5, 1, 5, 1, 4, 5, 45, 50, 56, two, 3,476, two, 3, 72,667, 14,533, 72,667, 20

PERSON: Sarangi, Shri Chandiok, Rs, income,--, proposed.15, Assessing Officer, Shri A. Kalyanasundharam, Accountant Member, Shri Vimal Gandhi, Kumar Mehra, Rs, Shri N. C. Sharma, Assessing Officer, Shri S. C. Gupta, Shri V. K. Chandiok, N. C. Budharaja's, A. V. M. Ltd.

ORG: Departmental, Assessing, Assessing, Section, the Central Government, the Tea Board, Section, Legislature, Legislature, the C.A. Keeping, the Appellate Tribunal, Section, Legislature, Clauses, Legislature, Judicial, Bench, Judicial, Tribunal, Haryana High Court, CIT, Assessing, Assessing, Section, Bench, Judicial, Judicial, Legislature, Clauses, Judicial, Judicial, Judicial, Departmental Representative contended Section 32AB, Legislature, Department Representative, the Supreme Court, ITR, inter alia, the Calcutta High Court, CIT, ITR, Tribunal, Tribunal, the High Court, the Calcutta High Court, CIT, Cotton Mills Ltd., Asstt, CIT, ITR, ITR, ITR, Oswal Agro Mills Ltd., CIT, the Supreme Court, State Bank of India, CIT, ITR, Tribunal, Sections, Sections, the Madhya Pradesh High Court, Mohan Trading Co. v. Union of India, ITR, the Madhya Pradesh High Court, Legislature, Judicial, Judicial, Sutlej Cotton Mills Ltd., Asstt, CIT, SB, Judicial

MONEY: twenty per cent, 20 per cent, 20 per cent, 20 per cent, 20 per cent, 20 per cent, 20 per cent, 20 per cent, 20 per cent, 20 per cent, twenty per cent, 20 per cent, 20 per cent, 20 per cent, 20 per cent, Twenty per cent, 20 per cent, 20 per cent, 20 per cent, 20 per cent, 20 per cent, 20 per cent, 20 per cent, 20 per cent, 20 per cent, 20 per cent

DATE: 72,667 only".5, 46,423.7, the previous year, the earlier years, 1956, 1 of 1956, 1964, 7 of 1964, the previous year, 1956, 1956, 1956, the previous year, 1956, 1 of 1956, 1964, 7 of 1964, 1956, May 26, 1993, May 31, 1993, June 9, 1993, July 5, 1993, difference.29, the year, year 1988-89, October 51, 1987, 34, October 8, 1990, 1,95,376.36, October 25, 1990, 1988, Section 32AB, October 26, 1990, 38, October 26, 1990, June 26, 1991, the previous year, the year, May 26, 1993, the previous year, the assessment year 1988-89, 1993, 1956, 1956, 1956, 1956, 1956, 1961, 1961, 1961, 1956, 1983, 1965-66, the earlier years, 1984, 1956, 1993, 1993, 1956, 1994, 1956, 1956, 1956, 1986, 54, 1956, the previous year, the previous year, 1985, 1993, 1956, 1956, 1956, the year ending October 31, 1987

ORDINAL: second, second, third, fourth, first, second, third, third, fourth, second, Third, Third, Third, Third, Third, firstly, second, second, second, first, first, Third, Third

GPE: India, assessee, Clause, Delhi, C.A., C.A., Clauses

EVENT: Parts II, Sections 28 to 43A, Parts II, Parts II, Parts II, Parts II, Parts II, Parts II, Parts II, Parts II, Parts II, Parts II

NORP: Punjab

PRODUCT: Section 80C, Accountant, Accountant, 286, The Full Bench, the Full Bench, the Full Bench, Accountant, Accountant, Accountant, Accountant, Accountant, Accountant

WORK_OF_ART: The Assessing Officer