Deputy Commissioner of Income Tax Vs. Stone India Ltd.

Decided On : May-10-1999

Court : Income Tax Appellate Tribunal ITAT West Bengal

LAW: the Societies Registration Act, the Industrial Disputes Act, ITD 21, the Excise Act

CARDINAL: 1, two, two, 37(4, us.3, 206, 2, 1, 527, 531, 1992.5, 1, 7, 3, 193, 4., 5., 9, under s. 32, 207, 196, two, 43A/32, two, 210, 2, 229, 144, 191, 198, two, 13, 58, 567, 235, 12, 32 and, 266, 14, 2, 3, 2, 80HHC, 3, 16, 4.14, 53, two, 59, 560, 64, 57, 60, 667, 80HHC, 100, two, two, 88, 4, 6.59, 6.59, 82, 1, 2, 4.14, 3, 4, 2, 48, 621, 49, 6.59, 4.46, 2.13, 2

DATE: 1991-92 and, 1992-93, 1991-92, 1990-91, 1994, 1991-92, 1989, 13th February, 40A(9, 1860, 21 of 1860, 1992, the year, 1994, 1992, 20th March, 1991, 1994, 1998, 1987, 1997, 1999, 32, January, 1967, from year to year, that year, the last date, the accounting year, that year, 1982-83, 1995, 1991, 1st April, 1987, 1997, 1997, 1987-88, 1991, 1997, 1997, 1989-90, 1984, 1973, 1971, the year, the year, 1994, 1994, the previous year, 11th April, 1992 i.e., the year, the subsequent year, the previous year, that year, the previous year, that year, the previous year, any subsequent year

PERSON: Ground No.1, Padamjee Pulp, Kar, Amar Singh Yadav, Shanti Devi AIR, Pat, Benches, Lordships, Ground Nos, under s. 43B, Ujagar Prints

GPE: asst, asst, yr.1992, assessee, s.40A(9, Mumbai, Expln, Mumbai, Mumbai, assessee

ORG: AO, CIT, Upper Ganges Sugar Mills Ltd., AO, AO, Stone India Recreation Corner, J. Stone Employees Credit Co-operative, Society Ltd., AO, Tribunal, M/s. A.P.E. Bellis India Ltd., ITA Nos, Departmental Representative, AOP, BOI, AOP, Tribunal, AO, the Supreme Court, Arbind Mills Ltd., CIT (, ITR 255, SC, Arvind Mills Ltd., CBDT, the Union Ministry of Law, AO, AO, CIT, Kanoria Chemicals and Industries Ltd., AO, Learned Departmental Representative, AO, the Hon'ble Supreme Court, CIT, Arvind Mills Ltd., Kanoria Chemicals and Industries Ltd., CIT, Century Enka Ltd., Tribunal, the Hon'ble Supreme Court, Calcutta High Court, Kanoria Chemicals and Industries Ltd., the Calcutta High Court, the Calcutta High Court, Kanoria Chemicals and Industries Ltd., High Courts, CIT, CIT, Motor Industries Co. Ltd., ITR 137, Lordships, Court, the High Court, Court, Tribunal, Mahindra and Mahindra Ltd., CIT, TTJ, ITR, the Ministry of Finance, the Hon'ble Supreme Court, the Department of Revenue, the Bombay High Court, Karnataka High Court, the Calcutta High Court, Century Enka Ltd., Century Enka Ltd., Kanoria Chemicals and Industries Ltd., the Hon'ble Supreme Court, Arvind Mills Ltd., Karnataka High Court, the Calcutta High Court, Kanoria Chemicals and Industries Ltd., AO, AO, Chloride India Ltd., CIT, ITD 180 (Cal, Tribunal, AO, AO, Ponds (India) Ltd., CIT, TTJ, ITD 33, the Pune Bench, the Tribunal Sudarshan Chemical Industries Ltd., CIT, TTJ, the Calcutta Tribunal, Court, Gramophone Co., India Ltd., Birendra Bahadur Pandey, 678Reserve Bank of India, Peerless General Finance &, Investment Co. Ltd., AIRChairman, Board of Mining Examination, Chloride India Ltd., Sudarshan Chemical Industries Ltd., CIT, CIT, Vegetable Products Ltd., SC, Vide Ground No., the Hon'ble Supreme Court, Kedarnath Jute Mills Ltd., CIT, AO, the Kedarnath Jute Mills Ltd., Union of India, ITO, Food Specialities Ltd., TTJ, SB).23, AO, AO, Bench, AO

ORDINAL: Third, 4th

PRODUCT: Para 2, the Calcutta Bench, the Calcutta Bench, the Calcutta Bench

TIME: 32/43A of the Act

FAC: Ramjee AIR 19

PERCENT: 50 percent, less than 50 percent

LOC: Expln