Commissioner of Income-tax Vs. Aspinwall and Co. Ltd.

Decided On : Sep-25-1996

Court : Kerala

LAW: Section 32A, Section 32A, Section 32A, Section 32A(1, Section 33, Section 32A, Section 80J, Section 5(3, Section 5A, Section 32A of the Act, the Sales Tax Act, the Sales Tax Act, Central Excise Act, article 141 of the Constitution of India, the Sales Tax Act, the Central Excise Act, article 141 of the Constitution, Section 80HH of the Income-tax Act, Section 80HH of the Income-tax Act, Section 2(7)(c, the Finance Act, the Sales Tax Act.29, Section 5A(1)(a, Section 5(3, the Sales Tax Act

PERSON: V.V. Kamat, Encyclopaedia Britannica, N.C. Budharaja, Guildford Godalming, N. C. Budharaja's, Chowgule, Budharoja, Cochin Bench

NORP: J.1, Rules, otherwise.33

DATE: years 1980-81, 1983-84, the assessment year 1978-79, August 12,1993, 1972, two to three weeks, year 1978-79, two years, all these assessment years, previous year, March 31, 1976, 1961, March 31, 1976, 1986, 1980, 1961, 1961, 1994, 1961, 1961, 1961, 1973, 1981, 1963, 1986, 1957, 1961, July 18, 1994

ORG: Tribunal, CIT v. Aspinwall and Co. Ltd., the Appellate Tribunal, Tribunal, Tribunal, Tribunal, the Coffee Board, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, the Kerala General Sales Tax Act, the Central Sales Tax Act, the Central Excises, CIT, CIT, Sterling Foods, CIT, Pio Food Packers, the Central Sales Tax Act, the Supreme Court, the Supreme Court, Act.18, Pio Food Packers, Legislature, ITR, Pio Food Packers', Pio Food Packers', Pio Food Packers', High Courts, the House of Lords, District Water Board, the Calcutta High Court, the Allahabad High Court, Chowgule and Co. P. Ltd. v. Union of India, Allahabad, the Calcutta High Courts', Pio Food Packers', the Kerala General Sales Tax Act, Sterling Foods', the Central Sales Tax Act, the Karnataka Sales Tax Act, Pio Food Packers', the Central Sales Tax Act, Tribunal, Registrar, Appellate Tribunal

CARDINAL: 2, 1994]207ITR353(Ker, 6, 26, nine, 1, 2, 3, 4, 5, 6, 8), 9, 8, nine, 80J, as many as four, 1993]204ITR412(SC, 1991]191ITR656(SC, 63, 239, 46, 63.16, four, four, four, 1993]204ITR412(SC, 1961.17, 1980(6)ELT343(SC, 204, 412, 1980(6)ELT343(SC, 1980(6)ELT343(SC, 423, 1993]204ITR412(SC, 1980(6)ELT343(SC, one, 1993]204ITR412(SC, 1991]191ITR656(SC, 47, 124, 1985ECR263(SC, 659, 1980(6)ELT343(SC, one, one, 63, 259, 1980(6)ELT343(SC, four, 1993]204ITR412(SC, four, nine, four

GPE: I.T.R., Karnataka, India, N.C., N.C., N.C., Longhurst, India

WORK_OF_ART: Edition, 3 All ER 545.26

ORDINAL: first, first, first, first, first, third, fourth

TIME: about 24 hours

FAC: Delhi Cold Storage P. Ltd., Delhi Cold Storage's