Deputy Commissioner of Vs. Hotel Srilekha (P.) Ltd.

Decided On : Oct-14-1997

Court : Income Tax Appellate Tribunal ITAT Madras

LAW: section 32(1, section 32, section 43, section 32, section 43

CARDINAL: 1, us.3, 226, 561, 216, 145.4, 63, 423, 5, 84, 277, 103, 138, 326/10, one, 168, 444/33, 1977, 110, 209, 298, 317, 7, 211, 390/79, 415, 2, 8, one, 28, 41, 28, 41, 3

ORG: the Commissioner of Income-tax (Appeals, Hotel, Departmental Representative, Hotel, the Rajasthan High Court, CIT, Lake Palace Hotels &, Motels (P.) Ltd., ITR, the Calcutta High Court, CIT, ITR, High Courts, the Commissioner of Income-tax (Appeals, The Hon'ble Supreme Court, CIT, ITR, the Apex Court, CIT, Brijlal Lohia &, Mahabir Prasad Khemka, Tribunal, Tribunal, Tribunal, the Patna High Court, CIT, the Supreme Court, Namdang Tea Co. Ltd, CIT, Tribunal, Tribunal, ITO, The Allahabad High Court, Ambika Prasad Sonar v., CIT, CIT, Hotel, Hotel, not.6, The Calcutta High Court, CIT, Hotel, the High Court, Legislature, Fariyas Hotels (P.) Ltd., CIT, ITR, the Bombay High Court, Machinery, the Bombay High Court, Lake Palace Hotels &, Motels (P.) Ltd., the High Courts, the Supreme Court, Legislature, the High Court, Hotel, the Commissioner of Income-tax (Appeals

DATE: 1997, 1995, the earlier years, 1967, an assessment year, the assessment year, any subsequent year, another year, subsequent years, the particular year, 1971, 1972, 1976, 1982, a particular year, the subsequent year, 1987, the previous assessment years, earlier years, 1994, 1961, 1995, 1961

PERSON: S. P. Jaiswal Estates, Udayan Chinubhai, Patel, Brij Lal Lohia, L. G. Ramamurthi, S. P. Jaiswal Estates, Schedule

WORK_OF_ART: Joint Family of

GPE: Jhaverbhai

PRODUCT: 307/75