Commissioner of Income-tax, Gujarat Vs. Jyoti Ltd.

Decided On : Jun-21-1977

Court : Gujarat

LAW: section 9(b, section 9(b, section 9(b, section 6, section 9(b, section 9(b, section 9(b, section 9(b, section 9(b, the S.P.T. Act, the Companies Act, the Companies Act

PERSON: J.B. Mehta, P. D. Desai J., Karaka v. Gift-tax Officer, Gift, Gift, R. K. Malhotra, Kalyanji Mavji's, Kumar Kamal Singh, testa, Kalyanji Mavji's, H. Holck Larsen, Kalyanji Mavji's, Kalyanji Mavji's, Kalyanji Mavji's, Kalyanji Mavji's, Kalyanji Mavji's, Kasturbhai Lalbhai's, Kalyanji Mavji's, Arundhati Balkrishna's, Kalyanji Mavji's, Kasturbhai Lalbhai's, Schedule

CARDINAL: 1, 276, 277, 278, 279, 280, 2, 1, 1971]80ITR188(Guj, 3., 4, two, 1968]67ITR11(SC, 1968]67ITR11(SC, 1975]99ITR257(Guj, two, 262, 1971]80ITR188(Guj, 1968]67ITR11(SC, 191, 1968]67ITR11(SC, 5, 1968]67ITR11(SC, 1976]102ITR287(SC, two, 1968]67ITR11(SC, three, 1976]102ITR287(SC, 1968, 67, 1968, 67, 1968, 67, 1976]102ITR287(SC, 1, 2, 3, 4, 1968, 67, 35, 1971]82ITR831(SC, 1976]102ITR287(SC, 1968]67ITR11(SC, 102, 90, 188, 1975]99ITR257(Guj, 1968]67ITR11(SC, 1971]80ITR188(Guj, 1968]67ITR11(SC, 1976]102ITR287(SC, two, 1, 1977]108ITR78(Guj, 1976]102ITR287(SC, half, 1976]102ITR287(SC, 1971]80ITR188(Guj, 1976]102ITR287(SC, 1971]80ITR188(Guj, 1971]80ITR188(Guj, one, 1976]102ITR287(SC, 1971]80ITR188(Guj, 1977]108ITR78(Guj, 1971]80ITR188(Guj, 1976]102ITR287(SC, 8, 4, 9, 1971]80ITR188(Guj, 10., 1, 1977]107ITR489(Guj

ORG: Tribunal, I. Assessment, Tribunal, the Super Profits Tax Act, Tribunal, rehabilitation reserve, the Super Profits Tax Act, the development reserve, the Super Profits Tax Act, the 'S. P. T. Act', Appellate, Tribunal, Tribunal, the Super Profits Tax Act, the Provisions of this Act, Raman, Bhagwati C.J., Kalyanji Mavji & Co., Raman, Lordships, SC, Raman, SC, SC, SC, Privy Council, Lordships, Bankipur Club Ltd., Lordships, the Bombay High Court, Lordships, Bhagwati C.J., Bhagwati C.J., Raman, Arundhati Balkrishna Trust, the Supreme Court, the Supreme Court, Bhagwati C.J., Bhagwati C.J., Tribunal, Tribunal, Tribunal, Mafatlal Chandulal & Co. Ltd., the Supreme Court, the Supreme Court, Metal Box Company of, High Courts, the rehabilitation reserve, Tribunal, the general reserve, Tribunal

DATE: 1963-64, 1963, years 1965-66, the assessment year 1963-64, 1963, 1963, the assessment years 1965-66, 1966-67, 1963, four years, 1958, 1922, 1959, the subsequent years, 1967, 1971, 1974, April 6, 1977, 1963, December 31, 1961, future years

NORP: R., R., Indian

GPE: Kasturbhai Lalbhai's, Bai Aimai, Kasturbhai Lalbhai v., Raman, Singh, Kasturbhai Lalbhai's, Karaka, Kasturbhai, Kasurbhai, Kasturbhai Lalbhai's, Kasuturbhai, Lalbhai, Smt, Kastubhai, Lalbhai

ORDINAL: second, second, first, first, second, first, first, first, second, second, first, first, second, second, first, first, second, second

PRODUCT: Raman, Raman, Bench

WORK_OF_ART: Bhagwati C.J., Their Workmen : (