Commissioner of Income-tax Vs. Commonwealth Trust Ltd.

Decided On : Nov-27-1981

Court : Kerala

LAW: the I.T. Act, Section 55(b, the I.T. Act, Section 50(1, Section 40(a)(v, Section 40(a)(v, Section 45(1, Section 48 of the Act, Section 49, Section 49, Section 49 of the Act, Section 49, Section 46, Section 49, Section 50 of the Act, Section 43, Section 49, Section 55, Section 50, Section 49, Section 48, Section 49, Section 48, Section 43, Section 48, Section 50, Section 48, Section 43, Section 48, Section 48, Section 50 of the Act, Section 50, Section 48, Section 48, Section 48, Section 50, Section 43, Section 40(a)(v, Section 40(a)(v, Section 10, Section 10, Section 10, Section 17, Section 17, Section 17, Section 36, Section 36, Section 40(a)(v, Section 40(a)(v, Section 37(1, the I.T. Act, Section 40(a)(v, Section 40(a)(v, Section 40(a)(v, Section 40(a)(v, Section 260(1

LOC: Subramonian Poti, the Fourth Schedule

PERSON: Actg, Cochin Bench, Mangalore, Thomas, Mangalore, Upper Doab Sugar Mills, namely:--, Salary, Salary, Kanan Devan, G. Venkataraman, Cochin Bench

DATE: C.J. 1, the assessment year 1971-72.3, 1920, the previous years, the accounting year 1970-71, the earlier years, January 1, 1954, January 1, 1954, January 1, 1954, the previous years, January 1, 1954, January 1, 1954, January 1, 1954, January 1, 1954, January 1, 1954, annual, the year, 1961, the previous year, the previous year, 49, the 1st day of January, 1964, the 1st day of January, 1964, the 1st day of January, 1964, the 1st day of January, 1964, the date 1st January, 1964, 1st January, 1954, 49, January 1, 1954, January 1, 1954, '50, any previous year, 1922, 1922, 1886, 1886, the 1st day of January, 1954, any previous year, the previous years, the assessment year 1971-72, April 1, 1972, 1971, '40, 30 - 39, each, month, the previous year, Section 40(a)(v, 1980, 1978

GPE: India, Clause, Clauses, Clause, Clause, Clause, Sections, Clause, Clause, Clause, Expln

CARDINAL: two, One, 20,000, 10,000, 979, 78, 9,021.4, 2,25,000, 76,680, 44,713, 5, One, 1,800, 11,400, 840, 3,540, 11,400, 1/5th, 11,400, 2,280, 1,260, 1,800, 1,260, 6, 1, 2, 1, one, 8, 49, 49, 1, 6, 2, 2, 9, 49, 1, 2, 1, 2, 6, one, two, 6, 6, 1979]116ITR240(All, 1979]116ITR473(All, one-fifth, one thousand, 5, 6, 6, 1, 2, 3, 1, 1, seven thousand five hundred, 1.--The, 2, 12, 2., one-fifth, 1,000, one-fifth, one-fifth, term.13, 1980]126ITR340(KAR, 1979]119ITR431(Cal, 125, 150, 111, 444

ORG: Appellate Tribunal, Tribunal, Calicut Weaving Factory, ITO, ITO, ITO, AAC, ITO, Tribunal, Tribunal, Tribunal, ITO, ITO, AAC, Tribunal, Tribunal, reads:'(2, Sections 48 and, Sections 48, Sections 48, Sections 48, Sections 48, ITO, the Allahabad High Court, CIT, The Allahabad High Court, Prime Products Pvt, CIT, Finance, CIT, Mysore Commercial Union Ltd., the Calcutta High Court, CIT, Hills Produce Co. Ltd., CIT, Manjushree Plantations Ltd., CIT, ITR, the High Court, Registrar, Appellate Tribunal

WORK_OF_ART: Calicut and Mangalore, Calicut

PRODUCT: Calicut, Calicut, theCommissioner

ORDINAL: first, first

FAC: Sections 48

NORP: Indian, Indian

TIME: 2) Act