Commissioner of Income-tax, Delhi Vs. Hindustan General Industries Ltd.

Decided On : Feb-10-1981

Court : Delhi

LAW: the I.T. Act, section 84, section 84, the Factories Act, section 33B, ITR 11, the I.T. Act

GPE: Ranganathan, Nangoli, Qutab Road, Delhi, India, Nangoli, Nangoli, Nangoli, Nangoli, Nangoli, Nangoli, Nangoli, Nangoli, Nangoli, Nangoli, Nangoli, Nangoli, Nangoli, Nangoli, Nangoli, Nangoli, Explanationn, Explanationn, Nangoli, India, Explanationn, Nangoli, Explanationn, Explanationn, Explanationn, Nangoli, Explanationn, Bombay, Bombay, Explanationn

NORP: J.1, South African

CARDINAL: three, 25, 107, two, 2, 2, 2, two, one, 2, 3., 4, 4, 5, 100, 6., 2, 7, 3, 100, 8, 25, 9, 92,904, 19,33,081, 10, two, 11, 12, 1959]35ITR662(Bom, 1., 2, 3, 13, three, 14, 11,51,481, 96,574, 20, 15, 6, 92,904, 19, less than 20, 16, two, 17, sub-s, 2, 84, sub-s, 1, 84, 84, 2, 2, one, ten, twenty, 2, 3, 18, 1, 2, 19, 2, 84, more than 20, less than 20, 2, 20, two, 21, one, three, 1959]35ITR662(Bom, 23, 1973]92ITR173(Delhi, 1904, 2, 1959]35ITR662(Bom, 24, 1977]107ITR195(SC, 203, 25, 26, 1977]107ITR195(SC, two, 1973]92ITR173(Delhi, 1980]126ITR673(Delhi, 28, one, 84, 29, 1973]92ITR173(Delhi, one, 84, 1977]107ITR195(SC, 203, two, 6, 30, two, one, 1973]92ITR173(Delhi, one, 31, 1977]107ITR195(SC, 1980]126ITR673(Delhi, 1980]126ITR673(Delhi, one, 32, 2, 84, 84(1, two, 500

DATE: years 1962-63, 1963-64, 1965-66, years, the years, 30th June, 1961, the assessment years, three assessment years, 1971, year 1962-63, that years, two assessment years, 1972, '1, 1961, 1961, 1961, 1950, August, 1957, the year ending 30th June, 1957, the subsequent year ending on 30th June, 1958, the accounting year, 6th March, 1959, the ending 30th June, 1959, 4th March, 1960, last year, the close of year, 1960-61, the accounting year 1959-60, the subsequent year, 1971, 1st July, 1960, the year ending 30th June, 1960, 7th April, 1961, January, 1960, the year, the year, the accounting year, 30th June, 1961, the assessment year 1962-63, the accounting year, 30th June, 1960, year 1961-62, that year, 1922, the year ending 30th June, 1960, January, 1960, year 1962-63, 1961, s. 84(2)(i, s. 15C, 1922, 30th June, 1960, 30th June, 1961, the previous year, 30th June, 1961, year, the assessment year 1965-66, the assessment year 1961-62, years 1962-63 to 1965-66, twenty-three years, the 1st day of April, 1948, 1922, the first year, 22, 1980, 27, 1922, A little earlier, 1961

ORG: Tribunal, General Industries Ltd., I.G., barrel racks, the Ministry of Railways of the Govt, the Delhi Provisional Development Authority, the Punjab Financial Corporation, Qutab Road Factory, Qutab Road, ITO, ITO, ITO, ITO, ITO, AAC, ITO, AAC, Railway, the Bombay High Court, CIT, Rubber Co. Ltd., AAC, Hindustan General Industries Ltd., AAC, ITO, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, the Central Government, ITO, ITO, AAC, ITO, Tribunal, Tribunal, Tribunal, Qutab Road, Tribunal, Tribunal, AAC, Tribunal, AAC, Tribunal, the Appellate Tribunal, Tribunal, ITO, Rubber Co. Ltd., CIT, Ganga Sugar Corporation Ltd., the Chancery Division, Cold Storage Co. Ltd., the Bombay High Court, the Supreme Court, Textile Machinery Corporation Ltd., CIT, Tribunal, Textile Machinery Corporations, Karnataka High Court, International Instruments P. Ltd., CIT, Ganga Sugar Corporation Ltd., CIT, Tribunal, the Bombay High Court, the Bombay High Court, Ganga Sugar Corporation Ltd.'s, Legislature, the Supreme Court, Textile Machinery Corporation Ltd.'s, the Supreme Court, the Supreme Court, AAC, The supreme Court, the Supreme Court, the Ganga Sugar Corporations Ltd.'s, the Textile Machinery Corporation Ltd.'s, Gedore Tools India Pvt, AAC, Tribunal, the Supreme Court, Gedore Tools India Pvt. Ltd.'s, ITO, Tribunal, the Supreme Court, Tribunal

FAC: I.T. Ref, I.T. Ref, I.T. Ref, Qutab Road, Qutab Road, Qutab Road, Qutab Road, Qutab Road

PERSON: Hibuoys, Nabi Karim, Kalkaji, under s. 15C, Road, Gaekwar Foam, Gazette, Gaekwar Foam, Khanna C.J., Transfer, Kar, Bench, Bench, Wazir Singh

QUANTITY: over 12 acres

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

MONEY: 20 per cent, 18per cent, 6per cent, twenty per cent

PERCENT: 70 percent

WORK_OF_ART: Nagoli, Khanna C.J.

LOC: the Central Govt