Deputy Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd.

Decided On : Mar-30-2001

Court : Income Tax Appellate Tribunal ITAT Jodhpur

LAW: Section, Section 40A(2)(b, Section 43B, Section 43B, Section 43B(a, Section 43B w.e.f., Section 43B., Section 43B.Accordingly, Section 32(1)(ii, Section 2(11, ITD 340 (Jab, Rule 29, ITR 93, Section 43B, Section 43B., Section 40A(2)(b, Section 40A(2)(b, Section 37(3A

CARDINAL: 1, 6, 2,77,867, 6, 2,86,070, 8,889, 97,350, 30,000, 2, 56, 662, 6, 56, 54, 260, 63, 1, 6, 22, 44, 261, 154, 1989.8, 154, 44, 261, 287, 29, 6, 2, 48, 59, 1 to 8, 4, 48, 47, 9, 6 and 8, 7,416, 6 and 8, 5,280, 6 and 8, 59, 3, 2,77,867, 46, 100, 3, 3, 100, 121, 165, 207, 208, 161, 196, 46, 1, 6, 1, 2, 2,86,070, 33 to 35, 1, 2, 33 to 35, 8,889, 36 to 39, 19 to 21, 46, 144, 460, 36 to 39, 4, 97,350, 30,000, 50,020, 97,350, 53 to 57, 30,000, 40 to 52, 63, 50,020, 97,350, 40 to 52, one, 8, 9, 57, 40 to 52, 5,31,078, 30,000, 5.31, 97,350, 53 to 57, 45,501, 2,438, 3 and 4, 2,438, two, 47,939, 45,501, 49,411, 97,350, 50,000, 80,000, 30,000 + Rs, 50,000

DATE: 1546, 1992-93, May, 1995, 1992, Aug., 1995, 2072, 1991-92, Sept., 1992, 1546, 1992-93, 21st of next month, 15th of next month, the previous year, 1st April, 1989, 1990-91, 1991-92, the accounting year, 1996, (1996, the previous year, the previous year, a few days later, the month, the last date, the previous year, 15 days, the month, the month, the month, 1996, 1997, the accounting year, 1561, 1992-93, 1997, 225ITR 831 '(Cal, 1992, 1985, yr.1985-86, the assessment year, 1992-93, April, 1992, 1988-89, the year, Sept., 1986, 47, the year, 1996, 1988-89, 47, 47, 48, 1st April, 1988, 1988-89, 1992-93, 1996, 1992-93, 1975, 1975, 1980, 1987, 1994, 1994, 1992, 1561, 1561, 1561, 1992-93, 1561, 1561, 1986-87, 38, 1962, 1985-86, 1986-87, 1583, the year, 1,22,238, 1546, yr.1992-93, 1561, yr.1992-93, 2072, 1991-92

PERSON: Udaipur, Udaipur, Ajmer, Madras, Nos, Sree Bhagwati Textiles Ltd., accordingly.13

ORG: AO, ESI, P.P., ITA No,, AO, Revenue, Departmental Representative of Revenue, AO, P.P., EPF, DLI, ESI, AO, AO, P.P., AO, AO, Madras Radiatois &, CIT, TTJ, TTJ, Section 43B, TTJ, Bang, Employees, P.P. Scheme, ITD 182, AO, CIT, Varas International, Udaipur Distillery Co. Ltd., CIT 21, State, Nuchem Plastics Ltd., CIT, TTJ, Departmental Representative of Revenue, Asstt, Dunlop India Ltd., Ors, ITR 172, SC, Jaipur Tribunal, ITR 172 (, SC, Departmental Representative of Revenue, the Hon'ble Supreme Court, Government, TTJ, Tribunal Delhi, the Supreme Court, Nuchem Plastic Ltd., CTT, the Hon'ble Supreme Court, Board Circular, AO, Asstt, CIT, ITD 340, Departmental Representative of Revenue, AO, AO, AO, CIT, Kanodia Cold Storage, Departmental Representative of Revenue, AO, CIT, ITR, CIT, Eagle Theatres, CTT, Vanaja Textiles Ltd., CIT, Cultural Enterprises Corp., CIT, Departmental Representative of Revenue, ITA No, ITA No, ITA No, M/s Sona Distilleries Ltd., M/s Sona Distilleries Ltd., Tribunal, CIT v. Shoorji Vallabhdas &amp, Co., SC, Tribunal, AO, AO, Departmental Representative of Revenue, ITA Nos, Tribunal Jaipur, the Hon'ble Supreme Court, CIT v. Shoorji Vattabhdas &, Tribunal, M/s Sona Distilleries Ltd., Tribunal, AO, AO, AO, Departmental Representative of Revenue, CIT

GPE: A.O., asst, asst, Mumbai, assessee, assessee, Tribunal, Delhi, Tribunal, Delhi, assessee, Tribunal, Jaipur, assessee, asst, assessee, assessee, assessee, assessee, assessee, Tribunal, Jaipur, assessee, Jaipur, assessee, Tribunal, Jaipur, assessee, assessee, assessee, assessee, assessee, assessee, assessee

ORDINAL: 9th, First, second, second, second

EVENT: Tax World 321

WORK_OF_ART: 469 dt, Packwell Printers v.

MONEY: 3 per cent, 3 per cent, 50 per cent

FAC: Tribunal Jaipur