Punjab Fibres Ltd. Vs. Deputy Commissioner of Income Tax

Decided On : Feb-05-1999

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: the Companies Act, the Companies Act, the IT Act, the Companies Act, Companies Amendment Act, the Companies Act, the Accounting Standards on Depreciation Accounting, the Accounting Standards and Guidance Notes, the Companies Act, the Companies Act, the Companies Act, the Companies Act

CARDINAL: 1, 15,00,000, 2, 3, 4, 2, 1, 2, 1, 2, 3 and 4, 10, 13, 199, 164, 47, 47, 176, more than one, under s. 115J, 115J, 115J, zero, less than, 4, 13, 21, 11, 19, 6, 27, 7, 25, 1, 11, 12, 9, ICAI.10, 115J, 1A, 1956.The, 205, 1, 205, 13, 2, 1961.14, 3 and 4

PERSON: Chandigarh, Chandigarh, Ground Nos, Nos, Hashmatunnisha Begum, w.e.f.asst, Rail Majra, XIV, Guidance Note on, Nos

DATE: 1,05,038, 1961, 1956, the year, 1956, 1961, Sch. 21, 31st March, 1989, 1961, the year, 1988, 1956, 1975, 1993, 1993, 1993, 1989, 1961, 1988-89, under s. 115J.He, 1st July, 1987, Sch., 31st March 1989, July, 1987, 1st January, 1989, 1st July, 1987, 31st December, 1988, 1988, 1956, the year 1984-85, 30th June, 1985, the year, 1975, 1956, 1988, 1961, 115J(1A, previous year, 1956, current year, 1956, previous year, 1956, 1 of 1956, any previous financial year or years, that previous year, those previous years, the year, any previous financial year or, previous year, the current year's, earlier years, year

ORG: Reserve, AO, capital revaluation reserve, XIV, Accounting Standards, the Institute of Chartered Accountants, Reserve, Cotton Mills Ltd., Asstt, CIT, ITR, Modern Woollens Ltd., CIT, ITD 154, SRF Ltd., Asstt, CIT, ITD 504, Accounting Standards, ICAI, CWT, SC, AO, AO, AO, AO, Capital Revaluation Reserve Account, Capital Revaluation Reserve Account, AO, Guidance Notes on Accounting, ICAI, ICAI, Revaluation of Fixed Assets, Compendium of Guidance Note, ICAI, Accounting Standards and Guidance Notes, the Companies (Amendment) Act, Sec, cls.(a, capital revaluation reserve, ICAI, AO, SLM, AO, AO

EVENT: Parts II, Parts II, Parts II

LOC: Sch, Sch

GPE: India, Expln

MONEY: 30 per cent, almost 100 per cent

PRODUCT: Notes

WORK_OF_ART: Extract of Notes on Accounts, 1997 Edition, 2nd Edition

FAC: Rail Majra

TIME: 1,14,818

ORDINAL: first