Willard India Ltd. Vs. Deputy Commissioner of Income

Decided On : Aug-27-1996

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: ITR 507, the IT Act, ITR 35, the WT Act, Payment of Gratuity Act

CARDINAL: 1, 54,071, 13,914, 54,071, 50,000, 1,04,071, 2,13,186, 37(4, 192, 176, 136, 37(4, 59, 403, 6, 206, 8, two, 2,99,287, 1, 2,99,287.68, 2,99,287, 2,99,287, 158, 207, two, 207, 207, 169, 211, 99,188, 3, 63,136, 56,960, 11,176, 5,000, 63,136, 1, 3, 3,67,872, 3,67,872, two, 140, 3,67,872, 9.1, 2,17,394, 4,45,710, 4,45,710, 82, two, 20,000, 6,94,108, 1, 1, 20,000, 20,000, 7,14,408, 2, 3, 25,165.03, 25,165, 20,000, 20,000, 50,785, 1,01,569, 5,000, 96,569, 3, 50,785, 3, 74,165, 74,165, 74,165, 74,165, 74,165, 11,921.02, 74,165, 4, 10, 52,00,272, 52,00,272, 100, 40, 8, 40, 8, 8, 8, 8, 5, 11(a, 99,82,000, 59,06,556, 5, 1985.24, 15 to 17, 2,13,186, 82,243, 3, 58,353, 27, 6,17,428.06, 27, 4,41,697, 28, 6,02,485, 28, 4,41,697, 204, 60,000, one, 60,000, 60,000, 6,02,484.65, 28, 9, 6,02,484.65, 60,431, 19,458, 134, 3,01,375, 5,500, four, 25,000, 1,77,953, 97,903, four, 3C(ii, 179, 135, 180, four, 3C(ii, 97,903, 1,77,953, 85,715, 72,705, 66,925, 40,445, 52,384, 47,119, 1,24,574.The, 25,000, 197, 3, 432, 3, 138, 199, 173, 181, 493, 72,732, 72,732, 72,732, 72,732, 90, 72,732, 53,382, 40,445, 25,000, 1,06,819, 5,36,493, 2,500, 40A(3, 6DD, 40A(3, 4,32,730, 33 to 37, 35, 36, four, 37, two, 19,954.15, 71,863, 98,824, 66,924.43, 6DD, 33,284, 30, 125, 2,500, 2,13,410, 6DD(j, 40,642, 920, 48,500, 173, 2,500, 6DD(e, 3, 1,61,051, 1,61,051, 1,61,051

GPE: Chittivalasa, Sikandrabad, Chittivalasa, Puri, Puri, Chittivalasa, Chitavalsa, Chittivalsa, assessee, Eastern Spg, India, asst, India, India, assessee, material", Chittivalasa, Mohanlal, Chittivalasa, Chittivalasa, Delhi, Lucknow, Kasauli, Chittivalasa, Porritts, Ghaziabad, Bombay, assessee, Shrinarain

ORG: Andhra Pradesh, Ocean View, AO, AO, Ocean View, Chittivalasa, AP, AO, AO, Andhra Pradesh, Calcutta/Delhi, CIT, Kaira Distt, Milk Producers Union Ltd., CIT, Hindustan Aluminium Corpn. Ltd., Saraswati Industrial Syndicate, CIT, Departmental Representative, Departmental Representative, CIT, West Coast Paper Mills Ltd., the Bombay High Court, AO, Delhi/Calcutta/Bombay, Upper Ganges Sugar Mills Ltd., AO, Reliance, AO, the Hon'ble Supreme Court, State Bank of Travancore, CIT AIR 1958, SC, SC, Navjeevan Udyog Mandir P. Ltd., CIT, Departmental Representative, CIT, Mills &amp, Industries Ltd., CIT, General Industrial Society., Co. Ltd., CIT (1995, ITR, Allahabad High Court's, Allahabad High Court, High Court, AO, Battery Division &amp, Jute Division, ITO, Departmental Representative, Govt, State Transport Corporations, Battery Division, the Payment of Bonus Act, Jute Division, AO, the Battery Division, AO, Sheth Chemical Works, CIT, Reliance, Tribunal, Departmental Representative, Dolaguri Tea Co.(P) Ltd., AO, Tribunal, AO, Tribunal, the Bombay High Court, the Payment of Bonus Act, the Federation of Indian Chambers of Commerce &, the Company Law Board, ITO, AAC, the Supreme Court, Kedarnath Jute Mfg, Co. Ltd., CIT, SC, Tribunal, AAC, ITO, the Federation of Indian Chambers of Commerce, the Company Law Board, ITO, ITO, AO, ITO, ITO, AO, Govt, 52,00,227, AO, AO, Battery Division, the Advance Licence Account, the Control Account, Company, the Control Account, the Incentive Account, the Control Account, this Incentive Scheme, Control Account, Tribunal, Battery Division, AO, AO, AO, AO, 52,00,227, 52,00,227, Ocean View Bungalow, AO, the Battery Division, Chittivalasa Jute Mills, Battery Division, Jute Mills Division, AO, Glass Miniature Bulb Industries, CIT, SC, the Hon'ble Supreme Court, Mohanlal Vyas, Industries (Development and Regulation, ITO, AAC, Tribunal, Tribunal, the High Court, The Hon'ble Supreme Court, the High Court, CIT, Bharat General &, Textile Industries Ltd., the Calcutta High Court, DGS &, AO, Ram Temple 30,663Expenses, AO, Mohan Meakin Breweries Ltd., ITO, Atlas Cycle Industries Ltd., CIT, ITO, the Temple Committee, ITO, AAC, Punjab &, Haryana High Court, Punjab &, Haryana High Court, allowed.33, Departmental, AO, AO, AO, AO, AO, CIT, Nuchem Plastics Ltd., CIT, Britannia Industries Ltd., CIT, AO, the Battery Division, the Jute Division, AO, AO, Battery Division, Jute Division, AO, AO, Department, Departmental Representative, AO, CIT, Shriram Refrigeration Industries Ltd., ITR 431, Departmental Representative, CIT, Forbes, Ewart &amp, Figgis Pvt. Ltd., Periakaramalai Tea &, Produce Co. Ltd., CIT, CIT, Rajesh Textile Mills Ltd., CIT, Ashoka Marketing Ltd., High Courts, Calcutta and Punjab &, Haryana High Court, AO, AO, Tribunal, Departmental Representative, Departmental Representative, Supreme Court, SC, The Hon'ble Supreme Court, the Hon'ble Supreme Court, AO, 43,500.00 Similarly, AO, AO, AO, AO, Sikandrabad (Works, the assessee-company.42, AO, the Jute Division, the Tribunal (Jaipur Bench, ITO, TTJ, Jp, LTA, Board, Departmental Representative, CIT, ITR, AP, Departmental Representative, Departmental, AO, AO, Departmental, Departmental

DATE: 1984-85, 1st December, 1987, 1984-85, 1985-86, 1986-87, 1987-88, 1991, 1989, 1982, 1991, 1994, 1984-85, 1984-85, years, the last three years, 31st July, 1983, last 3 years, the dt.31st, 1983, 29th September, 1989, earlier assessment years, the last three years, this year, 1986, 1994, 1994, 1994, earlier years, 1984-85, 27th January, 1986, 1983-84, the preceding assessment year, this year, 1984-85, 1984-85, 1,22,339, 25th February, 1988, 1985-86, 1983, the preceding year, the year, the present accounting year, earlier year, the year, 1988-89, 1st April, 1989, 1989-90, the earlier years, 1989-90, the earlier years, the previous year, 1984-85, previous year, previous year, previous year, 4,45,710, the year, the preceding year, previous year, the earlier year, previous year, the first year, the preceding year, previous year, previous year, previous year, 1965, the year, October, 1969, the year, 1971, the previous year, the year, the year, the year, 1985-86, December, 1987, 1985-86, 1986-87, the accounting year, February, 1990, the year ended 31st July, 1985, the same year, subsequent year, the year, the year, 40, the year, the year, the next assessment year, 1987-88, previous year Rs, 1986-87, July, 1987-88, November, 1992, 1987-88, the end of the year, the year, the year, the year, 1986-87, 1987-88, 1987-88, 1986-87.We, 1986-87, 1987-88, 1983-84, this year, earlier years, this year also.28, previous year, 27 and 28, the previous year's, the current year, year, 1987, the previous year, this year, the preceding year, year, the earlier year's, year, the previous year, the previous year, the present accounting year, 1987-88, the earlier assessment year, 1993, a particular year, a later year, 1964-65, between July, 1961, April 1962, 30th April, 1963, the accounting year, 1963-64, yr.1964-65, the year ending 30th April, 1962, 1964-65, the accounting year, earlier year, the previous year, this year, earlier assessment years, this year, the earlier assessment year, 1987-88, 1982, monthly, under s. 37, 1987-88, 1989, 1982, 1989, 1984-85, 1985-86, 1986-87, 1987-88, yr.1984-85, 1985-86, 1986-87, 1987-88, yr.1984-85, 1992, 1962, 1962, 1982, 1993, 1988, 1990, earlier years, the last day, the accounting year, 1973, 1957, 1984-85, 1985-86, 1986-87, 1987-88, yr.1984-85, 1985-86, 1986-87, 1987-88, 1985-86, 1986-87, 1987-88, yr.1985-86, 1986-87, 1,76,860, 1987-88, 1984-85, October, 1989, Para 11, 1,70,687, 1,03,763, today, 1988, a month, the end of the day, the day, May, 1977, 1988, 1986-87, 1987-88, yr.1987-88, September, 1990, 1984-85, 1985-86, 1986-87

PRODUCT: 398, Calcutta, S/Shri G. M.Singhvi, yr.1982-83, Circular

ORDINAL: second, first, second, second, first, second, 15th, second, 4th, second, 4th, second, second, second, 30th, second, first, second, fourth, second, firstly, first, first, 7th, 5th, Third, first, second, first, second, first, second, 3rd, 31st

NORP: Gujarat, Indian, Custom, contra, contra, contra, R., r.

PERSON: Protos Engg, Rs, Addl, Shri Mohanlal Vyas, Shree Ram Temple, Ram Temple, Patiala, Spencer, K. K. Bajoria, Lakshmi Kant Jha, CWT, Works, Jamadar, Jyothi Chellaram

PERCENT: 50%, 50%, 50%, 25% or, 20%, that 50%, 50%, 50%

LOC: West Coast Paper Mills Ltd., Govt, Govt, Govt, Govt, Govt, Govt, Govt

FAC: Departmental, Ram Temple 10,310Expenses

MONEY: 20 per cent, 20 per cent, 50 per cent, 50 per cent, 20 per cent, 20 per cent, 20 per cent, 50 per cent, 3/4 per cent, 3/4 per cent

TIME: 72,000 p.m., 5,000 p.m., 1,000 p.m.

WORK_OF_ART: Late Smt