Commissioner of Income Tax Vs. Mathew

Decided On : May-19-2005

Court : Kerala

LAW: Section 115H of the Income-tax Act, Section 115H of the Income-Tax Act, Section 10(4)(ii, Section 2, Chapter to be available, Section 139, Section 115C, Section 115C., ITR 27, Section 115, Section 115E, Section 115H, Chapter XII-A, Section 115H.4, Section 115H, Section 115H., P-5 of, Section 10(4)(ii, Section 10(4, Section 115H.'5, Section 115H, Section 115H

PERSON: J.B. Koshy, XXX XXX(4)(ii, Memorandum, Bill, A.V. Fernandez v. State, Orissa, Lucknow, Bench, Kaumudini Narayan Dalai, Anr

NORP: J.1, Indian, Indian, Indians, Indian, Indian, Indian, Indian, Indian, Punjab

ORG: the Income Tax Appellate Tribunal, Tribunal, Tribunal, State Bank of Travancore, Central Bank of India, Indian Bank, Income Tax (Appeals, Tribunal, Tribunal, Tribunal, Non-Resident (External, the Foreign Exchange Regulation Act, the Reserve Bank of India, Non-Resident, Central Government, Sections 115H and 115E, Senior Standing Counsel, the Apex Court, Income Tax, Kulu Valley Transport Co. P. Ltd., The Supreme Court, follows:'In, Legislature, the Apex Court, Income Tax, Income Tax, U.P. Co-operative, Federation Ltd., Tata Oil Mills Co. Ltd., Swadeshi Polytex Ltd., Apex Court, Collector of Customs v. Bharat Heavy Electricals Ltd., the Apex Court, Union of India, the Apex Court, Mangalore Chemicals, Fertilisers Ltd., the Authority for Advance Rulings, the State Bank of India, the Indian Bank, Sections 115E, the Senior Standing Counsel, Tribunal, Department, Department, the Apex Court, Union of India, Ors, Tribunal

CARDINAL: 2, 816, 817, 30-8-1999, 462, 1, 140, two, 1970]77ITR518(SC, 1957]1SCR837, four, 1989]176ITR435(SC, 1989(44)ELT794(SC, 1992(61)ELT332(SC, 1993ECR23(SC, 1995):'Question, 4, 7, 115D, three, 2001]249ITR219(SC

DATE: a subsequent year, 1992-93, which year, the assessment year, 1991-92, year 1992-93, the assessment year 1988-89, 1989-90, this assessment year alone.2, a previous year, 1973, 46 of 1973, any previous year, year, 1983-84, 1983, a subsequent year, 1959]35ITR312(SC, year, 1961, 115H, the previous year, previous year, the previous years

GPE: India, I.T.A. Nos, assessee, India, India, Clause, India, India, Clause, India, India, India, Kerala, Bihar, India, assessee

PERCENT: 20%, 12 1/2%

ORDINAL: first

PRODUCT: Section 115E(1):'115E. Tax, gains:--

MONEY: twenty per cent, 20 per cent, twenty per cent, 20 per cent

WORK_OF_ART: Collector of Central Excise, Collector of Central Excise, Wood Papers Limited