Ahmedabad Manufacturing and Calico Printing Co. Ltd. Vs. A.V. Joshi, Income-tax Officer, Companies Circle Iv, Ahmedabad

Decided On : Jan-29-1979

Court : Gujarat

LAW: the I.T. Act, Chapter, section 64, Chapter VI-A, section 15C, section 10, section 15C(1, section 15C, section 15C(1, section 10, section 15C, section 15C, section 15C(4, section 15C, the Companies Act, section 80, section 80J', section 15C, section 80, section 80J', the I.T. Act, section 80J, section 80J', section 80J', section 80J', section 80J', section 80J', Constitution

ORG: s. 80K, ITO, the Polyester Fibre, Sulzer, Sulzer, ITO, s. 80K of the Act, Sulzer, Sulzer, the Calcutta High Court, the Bombay Tribunal, Amar Dye Chemicals Ltd., s. 80J., the Bombay Tribunal, Amar Dye Chemical Ltd.'s, Sulzer, the Polyester Fibre, the Sulzer Plant, the Calcutta High Court, Century Enka Ltd., Sulzer, Sulzer, Sulzer, Sulzer, Sulzer, Sulzer, the Central Board of Revenue, the Supreme Court, Union of India, the High Court, the Supreme Court, the Supreme Court, a High Court, Supreme Court, Benches of Supreme Court, the High Court, the Supreme Court, Union of India, the Supreme Court, the Supreme Court, Chap, Chapter VI-A, the Supreme Court, Cambay Electric Supply Industrial Co. Ltd., CIT, The Supreme Court, Chap, the Supreme Court, Cambay Electricity Co.'s, the I. T. Act, Chap, Chap, CIT, the Supreme Court, the Supreme Court, Ganapathy Mills Co., the Indian I. T. Act, ITO, the Indian I. T. Act, the Supreme Court, the High Court, Union of India v. Coromandel Fertilizers Ltd., the Supreme Court, the Coromandel Fertilisers Ltd., the Supreme Court, Visakapatnam, ITO, ITO, the High Court of Andhra Pradesh, The High Court, ITO, the Supreme Court, the Supreme Court, the Supreme Court, the Supreme Court, the Supreme Court, Sough India Shipping Corporation Ltd., ITO, the Supreme Court, Supreme Court, The Supreme Court, the Andhra Pradesh High Court, the Madras High Court, the Andhra Pradesh High Court, the Indian I. T. Act, Supreme Court, Supreme Court, South India Shipping Corporation's, Coromandel Fertilizers', the Supreme Court, the Supreme Court, s. 80K, the Supreme Court, Rajapalayam Mills Ltd., CIT, the Supreme Court, Bench, the Supreme Court, Rajapalayam Mills', CIT v. Indo-Mercantile Bank Ltd., CIT, Jaipuria China Clay Mines, The Supreme Court, Rajapalayam Mills', The Supreme Court, the Supreme Court, CIT, Patiala Flour Mills Co. P. Ltd., Rajapalayam Mills', Bench, the Supreme Court, the Supreme Court, inter alia, the Supreme Court, Patiala Flour Mills Co.'s, Tribunal, The Supreme Court, Tribunal, the Supreme Court, Patiala Flour Mills Co.'s, inter alia, Patiala Flour Mill Co.'s, the Supreme Court, s. 80K, Coromandel Fertilizers', Supreme Court, Rajapalayam Mills', the Supreme Court, Chap, Chap, s. 80K, the Supreme Court, ITO, the Supreme Court, the Supreme Court, Flour Mill Co.'s, the Supreme Court, the Supreme Court, Coromandel Fertilizers', the Supreme Court, the Supreme Court, the Supreme Court, the Supreme Court, the Supreme Court, Rajapalayam Mills', Patiala Flour Mills Co.'s, the I. T. Act, Chap, Bench, Patiala Flour Mills Co.'s, the Supreme Court, s. 80K, Chap, the Supreme Court, Bench, Patiala Flour Mills Co.'s, s. 80K, Patiala Flour Mills Co.'s, the Supreme Court, Sulzer, the Supreme Court, the Supreme Court, the Supreme Court

DATE: 1961, August 24, 1978, 1961, the year ended 31st March, 1978, year 1978-79, year 1975-76, 1974-75, year 1975-76, the assessment year being 1976-77, 1961, years, year 1975-76, the subsequent years, years, the 1st, those years, years 1975-76, under s. 80J, years, years, the assessment year 1978-79, the year ended on 31st March, 1978, 5th July, 1978, r. 19A, July 28, 1978, the assessment year 1978-79, years, years 1978-79, 1977-78, August 5, 1978, year 1978-79, the preceding years, the assessment years 1978-79, the assessment year 1978-79, 4,40,02,479, 1,24,42,990, August 24, 1978, August 5, 1978, August 24, 1978, the 1st, September 11, 1978, September 13, 1978, 1961, 1961, 1922, five years, the previous year, five assessment years, s. 15C, each assessment year, five consecutive years, 1961, 1961, 1922, April 1, 1968, April 1, 1968, April 1, 1968, 1922, 1961, year, eight years, years, the 1st day of April, 1968, years, the assessment year, the first day of April, 1968, years, the first day of April, 1968, the years prior to 1st April, 1968, years, 1st April, 1968, 1961, s. 5, 1961, the previous year, the assessment year, the previous year, the previous year, the 1st day of April, 1967, the initial assessment year, the initial assessment year, the previous year, the previous year, the previous year, year, the seventh assessment year, the initial assessment year : (ii, year, 1961, 1961, 1961, 1922, the years ending December 31, 1953, December 31, 1954, 1922, years 1954-55, 1955-56, years 1955-56, 1956-57, 1922, the two relevant years, the year, ' 18, the assessment years, the two years, October 16, 1961, December, 1967, 1969-70, November 23, 1972, January 4, 1973, year, the subsequent year, the ten months of the year, the assessment year 1969-70, year 1970-71, the next assessment year 1970-71, year 1971-72, the assessment year 1971-72, the accounting year 1972, year 1973-74, the assessment year 1973-74, that year, the next assessment year 1974-75, year 1973-74, the previous year, year 1973-74, 15C, one accounting year, year or years, the previous year, the particular assessment year, the relevant year, that year, subsequent years, a year, subsequent years, 1976, 1961, the assessment year 1968-69, 1922, 1961, the assessment year prior to, 1968-69, 1968-69, the assessment year 1968-69, under s. 80J, the subsequent years, 1922, 1961, 1922, the assessment year, the assessment year, the particular assessment year, the assessment year, that year, that year', the next assessment year, the past years, the past assessment years, the assessment year, years, the same day, 1961, 1961, the past assessment years, 70, the past assessment years, the past assessment years, 1967-68, 1961, 1967-68, those years, 1970-71, the assessment year 1970-71, the previous year, 1970-71, earlier years, the previous year, 1970-71, the earlier assessment years, the assessment year, the past assessment years, the past assessment years, the past assessment years, the 1st day of April, 1968, the 1st day of April, 1968, 1961, the next assessment year, eight years, the assessment year, the assessment year 1968-69, s. 80J, the assessment year, this particular assessment year, year 1978-79, the 1st day of April, 1968', 1st April, 1968, the 1st April, 1968, the particular assessment year, the previous year, the particular previous year, the particular year, 1961, the year, year, 1st of April, 1968, an assessment year, the 1st of April, 1968, 1st April, 1968, 1st April, 1968, years, 1st of April, 1968, 1st of April, 1968, today, the assessment year 1968-69, the previous year, 1961, 32, the year, the year ending 31st March, 1978, the previous year, year 1978-79, previous year

CARDINAL: 2, two, 95,50,889, 3., about 52,000, thirteen, 4., 197(3, 80J, 5, two, 6, 1,00,35,434, 1977]107ITR123(Cal, two, 1977]107ITR123(Cal, 8, 29 to 44, 29 to 44, 20, two, two, two, two, 9, 1977]107ITR123(Cal, two, 77,42,921, 77,42,921, 11, 80, 3, 10, 4, 12, 84, 84 and 85, 84 and 85, 84, 80J, 80K., 80J, 80, One, 80J, 84, 80, 13, 1977)ILLJ5SC, 12, 2437, 14, 1977)ILLJ5SC, three, two, 80J, 80, 5, 80B, 1, 3, 80J, 280, 1, 1, more than one, 15, 80J, 1978]113ITR84(SC, 91, 1, three, 1, two, 16, 1978]113ITR84(SC, 17, 3, 1970]77ITR354(SC, three, 10(2)(via, 357, 1, 3, 1, 4, 3, 1, 1, 4, 1, 1, 359, 1, 1, 1, 4, 1970]77ITR354(SC, 1970]77ITR354(SC, 360, 19, 1976]102ITR533(SC, 80J, 80K., two hundred, 95,82, 010, 4, 2,44,36, 901, 4.55, 6.16, 6.16, 80, 80, 1970]77ITR354(SC, 1976]102ITR533(SC, 80, 80J, 1970]77ITR354(SC, 80J, 80, 546, two, 1, 80, 546, 80J, 80, 20, 1976]102ITR533(SC, 1976]103ITR1(Mad, 1976]102ITR533(SC, 102, 535, 80, 21, three, 1970]77ITR354(SC, 1976]102ITR533(SC, 1976]103ITR1(Mad, only three, 1970]77ITR354(SC, 1976]102ITR533(SC, 1976]103ITR1(Mad, 1976]102ITR533(SC, 22, two, three, 1978]115ITR777(SC, three, 1978]115ITR777(SC, 1, 1, 1, 3, 10, 2, 2, one, 1, 1959]36ITR1(SC, 10(2, 1966]59ITR555(SC, 788, 1, 3, 3, 10, 3, 1, 3, 23, 1978]115ITR777(SC, 781, 1, 24, 25, 1978]115ITR640(SC, 1978]115ITR777(SC, three, 71, 2, 2, 1, 3, 1, 1, 3, 26, 1978]115ITR640(SC, 646, 1978]115ITR640(SC, 1, 1, 1, 1, 1, 647, 3, 1, 1, 3, 1978]115ITR640(SC, 1976]102ITR533(SC, 1978]115ITR640(SC, 1978]115ITR777(SC, 1978]115ITR640(SC, 1, 3, 28, 1976]102ITR533(SC, 1976]102ITR533(SC, 29, two, 1978]115ITR640(SC, 1970]77ITR354(SC, 30, two, 1976]102ITR533(SC, two, 1976]102ITR533(SC, 80, 1976]102ITR533(SC, 1978, 115, 1978]115ITR640(SC, 80, only one, one, 80J, three, 1978]115ITR640(SC, 1976]102ITR533(SC, 280, 31, two, 280, three, 1978]115ITR640(SC, 1978]115ITR640(SC, three, 1977)ILLJ5SC, 80, 33, 133

ORDINAL: first, first, second, first, first, first, first, first, first, fourth, First, secondly, thirdly, first, second, first, third, second, first, first, first, first

GPE: Baroda, S.S., Goswami, Untwalia, Patiala, Patiala, Patiala, K. S. Subramanian's

MONEY: six per cent, one hundred per cent, one hundred per cent, six per cent, 85.38 per cent, 100 per cent, 85.38 per cent, six per cent, six per cent, six per cent, six per cent, six per cent, six per cent

PERSON: 24,07,556, Kaji, Sulzar Plant Rs, K. S. Subramanian :, Beg J., Benches, Benches, Benches, K. S. Subramanian :, Benches, Tulzapurkar J., Y. V. Chandrachud C. J., S. S. Sivan Pillai, Shah J., under s. 10(2)(vi, Shah J., S. S. Sivan Pillai's, Shah J., thereof under s. 80J(1, Pillai, Goswami J., S. S. Sivan Pillai's, Kaji, Coromandel Fertilizer's, S. S. Sivan Pillai's, Coromandel Fertilizers', S. S. Sivan Pillai's, Kaji, Benches, Bhagwati, Tulzapurkar, Pathak JJ, Bhagwati J., Bhagwati J., Bhagwati J., Bhagwati J., Kaji, Flour Mills, Flour Mills', Kaji, Kaji, Kaji, S. S.Sivan Pillai's, Kaji, Kaji, Kaji, Kaji

FAC: Century Enka, Century Enka's, South India Shipping Corporation's, the Sulzer Plant

PRODUCT: the Full Bench

EVENT: the I.T. Act, the six per cent, the 1922 Act

NORP: Indian

PERCENT: 8%, 8%, 6%, 6%, 6%