Kerala State Industrial Development Corporation Ltd. Vs. Commissioner of Income-tax

Decided On : Jun-19-1989

Court : Kerala

LAW: Section 36(1)(viii, Section 80, Section 36(1)(viii, Chapter-VIA, Chapter VI-A, Section 36(1)(viii, Chapter VI-A, Section 36(1)(viii, Section 36(1)(viii, Section 36(1)(viii, Chapter VI-A of the Act, Chapter VI-A, Section 36(1)(viii, Section 119 of the Act, Section 28, Section 46, Chapter VI-A, Section 36(1)(viii, Section 36(1)(viii, Section 36(1)(viii, Section 36(1)(viii, Section 119 of the Act, Section 119 of the Income-tax Act

PERSON: K.S. Paripoornan, K.P. Balasubramonian, P. K. R. Menon, corporation,--, Cochin Bench

NORP: J.1

ORG: Kerala State Industrial Development Corporation Ltd., State, Legislature, Legislature, the Commissioner of Income-tax in, the Appellate Tribunal, the Central Board of Direct Taxes, the Ministry of Finance, the Government of India, a Financial Corporation, Joint Financial Corporation, the State Financial Corporations Act, Financial Corporation, the State Government, State, the Central Government, Patna, CIT, Bihar State Financial Corporation, CIT, Bihar State Financial Corporation, CIT, Bihar State Financial Corporation, CIT, M. P. Financial Corporation, Tribunal, the Industrial Finance Department, the Reserve Bank of India, the State Financial Corporations, the Central Board of Direct Taxes, The Appellate Tribunal, the Central Board of Direct Taxes, The Appellate Tribunal, the Central Board of Direct Taxes, the Central Board of Direct Taxes, the Appellate Tribunal, the Central Board of Direct Taxes, The Appellate Tribunal, the Central Board of Direct Taxes, Appellate, Registrar, Appellate Tribunal

GPE: Trivandrum, F.No, India

DATE: the assessment year 1976-77, the assessment year 1976-77, August 22, 1979, 12th November, 1973, '36, 1951, 63 of 1951, 1961, November 12, 1973, November 12, 1973

PERCENT: 10%, 10%, 10%, 10%, 10%

CARDINAL: 2, 204/35/73, 2, 1, three, twenty-five, three, 3, 1983]142ITR518(Patna, 1983]142ITR519(Patna, 1986]159ITR275(Patna, 1989]180ITR327(MP, 1, 2, 2, 1

MONEY: forty per cent, ten per cent