Commissioner of Income-tax Vs. Kil Kotagiri Tea and Coffee Estates Ltd.

Decided On : Jan-13-1989

Court : Kerala

LAW: section 80A, section 80A

PERSON: K. S. PARIPOORNAN J. - These, A. V. Thomas

DATE: 1977-78, 1978-79, 10703, 1987, 10928, 1987, 10703, 1987, the years 1977-78 and 1978-79, the earlier assessment years, 1,27,264, the year 1977-78 and Rs, the year 1978-79, earlier years, 1980, April 1, 1968, 1980, the years, three months

ORG: Original Petition No, Appellate Tribunal, the First Schedule, the Companies (Profits) Surtax Act, the Appellate Tribunal, Co., CIT, Revenue, the Appellate Tribunal, Tribunal, Tribunal, the development reserve allowance, the Appellate Tribunal, Tribunal, Tribunal, the Supreme Court, the Supreme Court, Union of India, Appellate Tribunal, Tea, the Supreme Court in Distributors (Baroda) P. Ltd.

GPE: Peermade Tea, S.T.A. Nos, Peermade Tea, S.T.A. Nos, S.T.A. Nos

CARDINAL: 4, 5-3-1983, 1977]110ITR515(Ker, 7, 2, 4, 1-4-1968, 1985]155ITR120(SC, 7, 4, 1, 2, 1985]155ITR120(SC, 2, two

PERCENT: only 40%

MONEY: 256(1

ORDINAL: first