Commissioner of Income-tax Vs. A.V. Thomas and Co. Ltd. and anr.

Decided On : Jun-06-1973

Court : Kerala

LAW: Section 80M of the Income-tax Act, Section 235, Section 80M., Section 80M of the Income-tax Act, Section 235, earlier Section 49B, Section 235, Section 235, Section 85A, Section 80M, the Finance Act, Section 80M, Section 80M, Section 235, Section 235, Section 80M, Section 235, Section 235(b)(ii, Section 235, Section 80M, Section 235, Section 260

PERSON: Viswanatha Iyer, Cochin Bench, I. T. Rs, Bacha F. Guzdar

NORP: J.1

ORG: Appellate Tribunal, Appellate, the Appellate Tribunal, Appellate Tribunal, the Appellate Tribunal, the Supreme Court, State Government, the State Government, Appellate, State Government, the State Government, the State Government, the Appellate Tribunal, the Appellate Tribunal

CARDINAL: 104, one, 77, 104, 8,313, two, 27, 4, twenty-seven, twenty-seven, two

DATE: 1971, years 1968-69, 1969-70, 1971, year, 1968-69, years, years, these relevant years, 1971, 1,27,908, 1971, 1,25,484, 1971, each year, 1971, 1961, 1955, 1922, 1959, ' 49B., 1965, 1968, the year 1968

GPE: I.T.R., I.T.R., I.T.R., I.T.R., S.C.

PERCENT: 60%, 40%, 40%, 40%, 60%, 60%, 271/2%, 40%

ORDINAL: second, first

MONEY: twenty per cent

TIME: the present Act

PRODUCT: Finance Act 1 of