Kilkotagiri Tea and Coffee Estate Ltd. Vs. Commissioner of Income-tax

Decided On : Nov-01-1977

Court : Kerala

LAW: Section 256(1, Section 33A(1)(a, Section 33A(1)(a, Section 33A of the Act, section 33, Chapter VIA, Section 33, Chapter VIA or, Section 280, the Companies Act, Section 155, Section 33, Section 11, the Civil Procedure Code, Section 33A

PERSON: Gopalan Nambiyar, Cochin Bench, a.y, Cochin Bench

ORG: Appellate Tribunal, Tribunal, Tribunal, Unclaimedexpenses of 1967 &, Appellate, Tribunal, Appellate, Tribunal, the Tea Board, Tribunal, Tribunal, Tribunal, Tribunal, Central, Clauses, The Board, Tribunal, Registrar, Appellate Tribunal

PERCENT: 50%, 50%

DATE: 71, the assessment years 1966-67, 1967-68, 1971-72, March 31, 1971, July, 1967, the year ended October 31, 1967, that year, the subsequent year ended October 31, 1968, the second assessment year, 1969-70, two years, 1st year 1966-67, 44,525 2nd year 1967-68, the 4th year, the year 1971-72, thefourth year of 1967, 62,004 3, 2nd year, that year of Rs, 1969, 1971-72, the 2nd year, that year, 1967, 1969, the year 1969, the second year, 1967, the third and fourth years, the second year, the assessment year 1971-72, the first two years, the second year, the first two years, the fourth year, the first two years, the fourth year, the particular assessment year, the fourth year, that year, the entire four years', four years, Section 33A(7, the end of the fourth year, the fourth year, each year, one year, another year, the first year, one year, the previous year, ous year, previous year, the previous year, the 31st day of March, 1965, the 31st day of March, 1965, the 1st day of April, 1970, the previous year, year, year, years, the assessment year, an earlier assessment year, a later assessment year, previous year, a period of, eight years, the expiry of eight years, the end of the previous year, 1956, 1 of 1956, the period of, eight years, the previous year, such previous year, the first two years, one assessment year, the next year, the second year

CARDINAL: 500, 2, 13.63, 89,800, 71-72, 71,500 18,300, 9,150, 71,500, 26,832, 71,500, 3.59, 33,861, 197062,0041969, 70,000.'4, 9 to 14, 10,000, 12,500, 13, 2, 1, 1, 1A, 2, 1, 280, 1, more than eight, 2, more than one, 1, 2, 1, 2, 2, more than one, 3, 1, seventy-five, 4, 1, 5A, 155, 5, 6, 5, 3, 5A, 2, 2, 6, 5, 4, three, twelve thousand five, 8), 6

ORDINAL: third, 3rd, 4th, 1st, first, first, third, first, first, first

EVENT: ' 1967 Teaclearing--Planting July

GPE: India, India, India, India

MONEY: fifty per cent, thirty per cent

LOC: satisfied.7