D and H Secheron Electrodes Ltd. Vs. Deputy Commissioner of

Decided On : Sep-24-1998

Court : Income Tax Appellate Tribunal ITAT Indore

LAW: section 263, section 143(3, section 263, section 221, section 143(1)(a, section 221, section 263, section 86(v, section 43, section 50, Item 4, section 32AB(v, the Companies Act, section 263, section 43A, section 263, Explanation 3, section 143(1)(a, section 221, section 271(1, section 221, section 221, section 221, section 221, section 263

CARDINAL: 1, 30-3-1994, 94,51,256, 27-3-1992, 3,67,723, 1-4-1989, 5,00,000, 18,97,929, 10-3-1994, 3-4, 1-2, 7, 31, 7-10, 19-4-1990, 65, 4, 55, 42, 21, 3,67,723, 30-6-1988, 83-88, 3,67,723, 1, 31, 7, 1, 23-11-1990, 15, 1, 7, 20-21, minutes, 17, 1, 4, 31, 6-5-1991, 57-60, 1, one, 6,12,673, 61-71, 1-4-1989, 154, 25-29, 1-3, 24,29,543, 1978, 113, 3-3-1992, 55-56, 4, 3, 55, 12.5, 3-3-1992, 40-41, 3, 42, 2, 24, 85, 1,62,81,019, 3,67,723, 3,67,723, two, 1-4-1989, 1-4-1988, 6, 1-4-1988, 1, 1-4-1988, 3AA, 1, 3, not.9, 19-4-1990, 55, 3-3-1992, 4, 3, 55, 19-4-1990, 3,67,723, 3,67,723, 24, 220, 657/88, 1, 187, 213, 843, 850/83, 643, 1-4-1989, 203, 108, 273, one, 32AB, 198

DATE: year 1989-90.2, year 1989-90, 29-12-1989, the year, year 1989-90, earlier years, May, 1988, one year, year 1989-90, year 1990-91, 8 months, Para 3, the next year, 1989, 1986, 1986, year 1989-90, 1956, Para 5, earlier years, year 1989-90, year 1989-90, this issue.10, 1996, 1991, 1995, 1993, 1986, 1992

ORG: M/s. Lotherme Electrodes, AOP, AOP, AOP, AOP, AOP, M/s. Dalamal &, Sons (London) Ltd., Board of Directors, Assessing, Lutherme Electrodes, Cambay Electric Supply Industrial Co. Ltd v., CIT, ITR, M/s. Dalamal &, Sons, Dalamal &, Sons (London) Ltd., Direct Tax Laws (Amendment) Act, AOP, the Taxation Laws (Amendment and Misc, Cambay Electric Supply Industrial Co. Ltd.'s, the Taxation Laws (Amendment and Misc, WDV, Auditors, Assessing, Assessing, Dalamal &, Sons (London) Ltd., Assessing, CIT, Swarup Vegetable Products Industries Ltd., CIT, ITR, CIT, ITR, AOP, CIT, Gabriel India Ltd., the Taxation Laws (Amendment and Misc, WDV, CIT

GPE: Act.3, pp, pp, Bombay, Bombay, assessee, assessee, assessee, pp, assessee, pp, pp, Assessee, assessee, Bombay, assessee, assessee, assessee, assessee

PERSON: Shri M. C. Mehta, Shri Mehta, Query, Order, Assessing Officer, Shri Mehta, K. A. Ramaswamy Chettiar

PRODUCT: Para 16