M.G. Capital Services Ltd. Vs. Asstt. Cit

Decided On : Oct-09-2003

Court : Delhi

LAW: ITD 1 (DelHI, the Income Tax Act, section 73, section 73, section 73, section 73, the Income Tax Act, section 73, section 73, section 73, the Income Tax Act, section 73, section 73, section 73, section 73, Section 72, section 43(5, section 73, section 234B, the Finance Act, the Finance Act, the Income Tax Act, article 141 of the Constitution, section 234B

ORG: Chopra, Tribunal, Reliance Industries, State Bank of India, M/s Suresh Kumar and Co., OTCEI, OTCEI, OTCEI, DatedAmount, 3rd Installment, OTCEI, Calcutta High Court, CIT, India Ltd., CIT, Hindustan General Electrical Corpn., the Commissioner (Appeals, Supreme Court, Madras Industrial Investment Corpn, the Board of Directors, grounds1, OTCEI, OTCEI, OTCEI, The Commissioner (Appeals, Tribunal, CGT, Delhi Stock Exchange, Bombay High Court, Bombay Steam Navigation, CIT, OTCEI, OTCEI, the Hon'ble Supreme Court, Empire Jute Co. Ltd., CIT, Alembic Chemical Works Ltd., CIT, OTCEI, OTCEI, NSE (National Stock Exchange, National Stock Exchange, National Stock Exchange, P&L, the Delhi Stock Exchange, National Stock Exchange, NSC, DSC, Hon'ble Supreme Court, Davenport & Co., Commissioner (Appeals, The Commissioner (Appeals, the Commissioner (Appeals, M/s. Suresh Kumar and Co., Reliance Industries, State Bank of India, Jain & Associates, M/s Suresh Kumar and Co., the Commissioner (Appeals, P&L, CIT, CIT, M/s Suresh Kumar and Co., business expenditure.12, Reliance Industries, State Bank of India, Suresh Kumar and Co., Suresh Kumar and Co. M/s Suresh Kumar and Co., the Commissioner (Appeals, Commissioner (Appeals, Commissioner (Appeals, Davenport & Co., CIT, CIT, Pangal Vittal Nayak & Co., CIT, CIT, Arvind Investment Ltd., M/s Suresh Kumar and Co., Reliance Industries, State Bank of India, M/s Suresh Kumar and Co., NSC, DSC, M/s Suresh Kumar and Co., M/s Suresh Kumar and Co., M/s. Jain and Associates, Supreme Court, Davenport & Co., CIT, the Delhi High Court, CIT, Supreme Court, CIT, Pangal Vittal Nayak & Co., P) Ltd., Calcutta High Court, CIT, the Commissioner (Appeals, the Supreme Court, CIT v. Ranchi Club Ltd., CTR, SC, the Hon'ble Supreme Court, High Courts, Reliance, Supreme Court, the Income Tax Officer, CIT, Himalaya Drug Co., the Punjab & Haryana High Court, Khurana, CIT, the High Court, the High Court, Supreme Court, CIT, Ranchi Club Ltd., Punjab & Haryana High Court, the Supreme Court, the Special Leave Petition, the Supreme Court, CIT v. Anjum MH, the Supreme Court, The Supreme Court, The Supreme Court, Supreme Court, CIT, Ranchi Club Ltd., the Apex Court, Ranchi Club Ltd.'s, Ranchi Club Ltd.'s, the Supreme Court, Ranchi Club Ltd., Ranchi Club Ltd.'s, the Supreme Court, Patna High Court, the Supreme Court, Ranchi Clubs Ltd., Punjab & Haryana High Court, Delhi High Court, CIT v. Insilco Ltd., CTR, the Hon'ble High Court, Vide, the High Court, Tribunal, Tribunal

CARDINAL: two, 29, 26-6-2003, 11,26,265, 3, 27-4-2003, 4,25,000, 4,25,000, 6.00, 25.00, 2.00, 25.00, 8,50,000The, 1,00,000, 5,00,000, 25,000, 50,000, 25,000, 50,000, 18.12.95Total, One half, 4,25,000, one half, 1973]92ITR563(Cal, 1971]81ITR243(Cal, 6, 1997]225ITR802(SC, two, 5, 18-12-1995, 72, 1965]56ITR52(SC, 4,25,000, 4,25,000, two, 1980]124ITR1(SC, 1989]177ITR377(SC, 4,25,000, 50,000, 1/10th, 5, 10, 1/10th, 50,000, 2, 11,26,265, 5, 2, 7, 11,26,265, 11,26,265, 10-3-2000, 1975]100ITR715(SC, 11,26,265, 5, 5.1, one, 29, 10,000, 21,000, 55, 1983]144ITR57(SC, 78, 503, 5.2, 11,26,265, 11,26,000, 1979]119ITR412(Delhi, 2, 1969]74ITR754(SC, 4, 1983]139ITR371(Cal, 5, 1991]192ITR365(Cal, 13, 29, 10,000, 21,000, 48-52, 11,26,266, 7, 3, 7, 11,26,265, 55, 7, 11,26,265, 11,26,265, one, 11,26,905, 11,26,265, 3, 234B, 234C, 164, 200.19, 234B, 234C, two, 150, 1991]191ITR634(SC, three, 639, 150, 1982]135ITR368(All, 254, 277, 2001]252ITR1(SC, five, 234B, 234C, 234B, 234B, 234C, 234B, 234C, 234B, 234C, 234B, 234C, 179, 214, 6, 4, 3

DATE: years 1997-98, 1998-99, 4-12-2002, 2825, year 1997-98, 27 June, year 1997-98, 51654, 723458, 723458, 249848, 1,00,000 249848, 8,50,000 5, the assessment year 1997-98, year 1998-99, two years, the earlier assessment year, year 1996-97, years 1997-98, 1998-99, years 1997-98, 1998-99, years, the preceding assessment years, year 1997-98, year 1997-98, year 1998-99.2, 2000, 1997-98, years, the assessment years 1997-98, 1998-99, years 1997-98, 1998-99, year 1997-98, year 1998-99, 10 years, 10 years, years, year 1997-98, the year, the year, 1979, 1967, year 1997-98, year 1997-98, year 1998-99, 2000, 234A, the two assessment years 1997-98, 1998-99, years, the same day, 2002, 234A, 234A, 234C, 1987, 1987, 234A, 234A, 1961, 234A, 234A, 2003, the assessment year 1991-92, year 1997-98, year 1998-99.21, years

ORDINAL: First, 2nd, first, Secondly, second

PERSON: Ground 1, 8,50,000, Aluminium Corpn, 8,50,000, 8,50,000, Jagan Nath Syal v. Asstt, Shantilal, Ravat Mal v., Dhawan, K.L. Jhunjhunwala, K.L. Jhunjhunwala, Ground 4, Kumar Ray v., Lordships, Vinod Khurana's, Kumar Ray's, Kumar Ray's, Vinod Khurana's

GPE: Explanationn, Explanationn, Explanationn, Explanationn, Explanationn, Explanationn, Explanationn, M.R., Explanationn, Explanationn, Explanationn, Explanationn, Kalyan, Vinod, Kalyan, Delhi

LOC: addition.11

PRODUCT: Representative

NORP: assessed-