Commissioner of Income-tax Vs. G.T.N. Textiles Ltd.

Decided On : Aug-24-2000

Court : Kerala

LAW: Section 80HHC, Section 115J, Section 80HHC, Section 115J, the Explanation to Section 115J(1A, Section 115J, Section 115J, Section 115J(1A)(iii, Section 80HHC, Section 80HHC, Section 80HHD, the Explanation to Section 115J(1A)(iii, Section 115J(1A)(iii, Section 80HHC, Section 80HHC, Section 115J, the Companies Act, Section 115J, the Explanation to Section 115J(1A, Section 115J, Section 115J, Section 80HHC and Section 80HHD of the Act, Section 80HHC of the Act, Section 115J, Section 115J, Section 115J, Section 80HHC of the Act, Section 115J, Section 80HHC or Section 80HHD, Section 80HHD of the Act, Section 115J, Section 80HHC, Section 80HHD, Section 80HHC, Section 80HHD(3, Section 80HHC(3, Section 80HHD(3, Section 80HHC, Section 80HHD(3, the Explanation to Section 115J, Section 80HHC, Section 80HHD(3, Section 115J, Section 80HHC, Section 80HHD, Section 115J, Section 80HHC and Section 80HHD, Section 80HHC and Section 80HHD, Section 115J, Section 205, the Companies Act, Section 205, the Companies Act, Section 80HHC, Section 80HHD, Section 115J, Section 205, the Companies Act, Section 205, the Companies Act, Section 115J, Section 205, the Companies Act, Section 115J, Section 205(1, Section 115J.13, Section 80HHC, Section 80HHC of the Act, Section 115J(1A)(iii, The Amending Act, Section 80HHC, Section 80HHD, Section 80HHC, Section 80HHC/80HHD, Section 80HHC(3)(b, Section 80HHD(2, Section 115J.'17, Section 115J

PERSON: S. Sankarasubban J.1, Cochin, I. T. R. No, and(iv

ORG: the Commissioner of Income-tax, Tribunal, Tribunal, Act, profession.10, the Supreme Court, The Supreme Court, the Supreme Court, Tribunal, Chintha Printing and Publishing Co., P.) Ltd., CIT, the Supreme Court, V.V. Trans-Investments, CIT, ITR, the Central Board of Direct Taxes, Explanation, Clauses, Act.18

CARDINAL: 1, 2, 2, less than, 80HHD, 3, 3A, 3, 5, less than, 1A, 1A, two, less than, less than, 3, 3A, 3, 3, 3A, 3A, 1A, 1, 3, 3A, 3, 3A, 80HHC, 80HHD, 3, 3A, 1, 1, 3, 3A, 3, 1999]237ITR777(SC, 782, 1, 178, 2001]247ITR95(Ker, 1999]237ITR777(SC, two, One, 559, 184, 91, 680, 206, 297, 80HHD, 3, 3A, 3, 206, 298, 80HHD

DATE: 1961, years, 1989-90, years, Section 80HHC(3, current year, the 1st day of April, 1988, the 1st day of April, 1991, previous year, previous year, previous year, 1st April, 1989, previous year, previous year, 1956, 1 of 1956, '12, the year, 1990, May 4, 1990, 1994, February 21, 1994, May 4, 1990, 1989, '16, February 21, 1994, 1994, previous year

GPE: India, Clauses, Clauses, India, India, India, Clause

MONEY: 30 per cent, thirty per cent, 30 per cent, 30 per cent

EVENT: Parts II, as per (ii

ORDINAL: Firstly, secondly, first, first, first, first, first, first