KevIn Enterprise Vs. Joint Cit

Decided On : Apr-12-2000

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

LAW: section 145, the Income Tax Act, section 145, the Income Tax Act, the Income Tax Act, section 19, ITR 53, section 145, section 145, section 14, the Income Tax Act, the Income Tax Act, the Finance Act, section 145, section 145, the Income Tax Act, the Income Tax Act, section 145, section 28, section 255(4, section 145

ORG: the Commissioner (Appeals, AO, Chemical, M/s. Norton Chemical Process Products Corporation of U.S.A., National Fertilizer Ltd., the Commissioner (Appeals, the Honble Supreme Court, CIT, British Paints, the Income Tax Department, National Fertilizers Ltd. Clause, M/s. Rashtriya Chemicals Fertilizers, National Fertilizers Ltd., NFL, Fertilizers Corporation, Indian Oil Corporation Ltd., IOCL, Indian Petrochemicals Corporation Ltd., Jagjit Industries, Reliance Industries, the Associated Cement Co. Ltd., Indian Acrylics Ltd., Gas Authority of India Ltd., CIT v. Chanchani Bros., P) Ltd., Corrosion Control Services, CIT, ITD 109, CIT, Paramount Construction Income Tax Appeal No., Gujarat High Court, CIT v. Ashaland, ITR, the Honble Supreme Court, CIT, Hindustan Housing &amp, Land Development Trust Ltd., ITR, the Supreme Court, Departmental Representative, Departmental Representative, Departmental Representative, Departmental Representative, Departmental Representative, Departmental Representative, Departmental Representative, Departmental Representative, the Mumbai Bench, Associated Cables (P) Ltd., CIT, Tribunal, the Honble Supreme Court, Metal Box Co., India Ltd., Their Workmen, Departmental, Departmental Representative, IFFCO, NFL, High Courts, Honble Supreme Court, Profits &, the Departmental Authorities, the Institute of Chartered Accountants, Institute, Institute, The Honble Supreme Court, Institute, the Supreme Court, Challapalli Sugars Ltd., CIT, Tuticorin Alkali Chemicals, Fertilizers Ltd., CIT, SC, Standard, the Institute of Chartered Accountants, the Institute of Chartered Accountants, profit &amp, the Accounting Standard 4, Accounting Standards, the Institute of Chartered Accountants, the Supreme Court, British Paints, Navsari Cotton &amp, Silk Mills, The Honble Gujarat High Court, the Supreme Court, Shri Sajjan Mills Ltd., the Supreme Court, Metal Box Co., the Honble Supreme Court, Departmental Representative, Punj &amp, Sons, Tribunal, Departmental Representative, Associated Cables, Departmental Representative, Judicial, Departmental Representative, Tribunal, Associated Cables, the Kerala High Court, the Patna High Court, Chanchani Brothers, the High Courts, Departmental Representative, Departmental Representative, Honble Supreme Court, Hindustan Housing &amp, Land Development Trust, Tribunal, Paramount Construction

CARDINAL: 30-3-1999, 1 to 6, two, 60, 59, 15,47,914, 15,47,914, 188, 12, 18, 18.1, 18.8, 18.9, 18.12, 9, 9.1, one, 55 to 58, 40, 42, 54, 41, 44, 2, 161, 4, 70, 5, 133, 161, 48, 73, one, six, 1, 98, 227, 172, 9, 11, 12, 41, 44, 9, 4, 6-9-1999.Before

DATE: year 1996-97.The, 1961, 12 months to, 24 months, the assessment year 1996-97, the year, the year, the year, year 1996-97, the preceding years, the last many years, the year, 1991, year 1984-85, the earlier years, the assessment year, the past many years, the assessment year, the earlier years, 69 to 72, 48 months, 12 months, 30 days, 65 to 86, 36, 37, 38, 39, 43, years 1992-93, 1993-94, 1986, 1999, 3624, 1994, 1982, 55, 1986, 1994, 1969, 1995, 1975, 1997, Para 11, 36, 37, 38, 39, 43, year 1984-85, the past many years, the year, past years, August/September, 1992, the assessment year 1983-84, the last 15 years or so, the earlier years, 3624, 1994

PERSON: Nos, Mass Transfer, Shri S.N. Soparkar, Supplier, Supplier, Indian Farmers, Pat, Mum, Shri Rakesh Gupta, Shri Rakesh Gupta, Accounting Standard, Ltd.s, Ltd.s, Ltd.s, Ltd.s, Benches

NORP: Fertilizers, Indian, Indian, British

MONEY: 10 per cent, 5 per cent, 10 per cent, 10 per cent, 5 per cent, 5 per cent, 5 per cent, 10 per cent, 10 per cent, 10 per cent, the 10 per cent, 10 per cent, 10 per cent, 5 per cent, 10 per cent, the 10 per cent, 10 per cent, 10 per cent, the 10 per cent, 10 per cent, 10 per cent, 10 per cent

EVENT: the Attachment-II, Attachment-II

GPE: Bombay, India, India, India, India, India, India

ORDINAL: Third, first, Third, Third

PRODUCT: Para 10, Para 10 of the Accounting Standard 4, Para 7.3

TIME: 37 of the Act

FAC: the Delhi Bench