Commissioner of Income-tax Vs. Uttam Singh Duggal and Co. (P) Ltd.

Decided On : Jul-30-1973

Court : Delhi

LAW: section 23A(1, section 33, section 23A, section 23A, section 23-A. Amounts, section 23-A. Both, section 23A, section 15, the Finance Act, section 17, the Banking Companies Act, section 23, section 23-A of the Act, Itr 20, section 23A

PERSON: P.N. Khanna, Delhi Bench ', herein, B. H. Kirpal, K. R. Bajaj, Kirpal, Gangadhar Banerjee, J. P. Shrivastava, Madras, Bangodava, Gangadhar Banerjee's, Kirpal, Kirpal, Singh Puri, K. R. Bajaj, Kirpal, Kirpal, Gangadhar Banerjee's, Gangadhar Banerjee's, Kirpal

ORG: Tribunal, Tribunal, Singh Duggal & Co. Private Limited, Messrs Uttam, Singh Duggal & Company Private Limited, Tribunal, Appellate, Appellate, Appellate, Appellate, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Government, High Courts, the Supreme Court, Kasturchand Ltd., the Bombay High Court, Bipinchandra Maganlal & Company Limited, the Supreme Court, the Bombay High Court, the Supreme Court, The Supreme Court, The Supreme Court, The Supreme Court, Madhya Pradesh, Gobald Motor Service, the Supreme Court, Cotton Mills Limited, the Supreme Court, Central Calcutta Investment Private Limited v., the Tribunal on the basis of, the Hindustan Merchantile Bank Limited, Tribunal, the Supreme Court, Tribunal, Tribunal, the Supreme Court, Tribunal, the Supreme Court, Tribunal, Tribunal, Tribunal

WORK_OF_ART: I.T. Case

CARDINAL: 9, 3, 4,65,756.00, 3,85,225.00, 6,62,072.00, 10,90,552.00, 4,73,708.00, 6,15,844.00, 3,70,106.00, 1,86,300.00, 4,30,544.00, 3,50,000.00, 3,50,000.00, 3,50,000.00, 4, 5, 3,50,000.00, 6, 3,50,000.00, two, one, 3,50,000.00, 8), 23A(1, 3, 4, less than, eight, four, less than, 17, 493, 10, 11, 1965]57ITR624(SC, 60, 417, 12, 1968]69ITR812(Cal, 1971]82ITR480(Cal, 13, 14, 3,50,000.00, 7, 11, 3,50,000.00, 7, 7,33,406.00, 4,40,000.00, one, 15, 16

DATE: 1962, 1922, the assessment year 1955-56.'(2, 1955-56, year, the calendar year ending, December 31, 1954, February 25, 1958, 1922, the year, the year, the year, 1955, any previous year, the twelve months, previous year, that previous year, 1949, 1949, earlier years, the previous year, the previous year, 1955, any previous year, previous year, earlier years, the earlier years, the previous year, the earlier years, 1949, 1961]41ITR290(SC, 1963, 1965]57ITR176(SC, 1965, October 18, 1964, some months, the accounting year, the accounting year or, the relevant year, the previous financial years, any other previous year

GPE: Messrs, New Delhi, New Delhi, any;'(9, Bombay City, Bombay City, Bombay City-I, West Bengal

MONEY: 60 per cent

NORP: Americans, Americans, Americans, Americans, Americans

ORDINAL: first