Commissioner of Income Tax Vs. Shambhulal C. Bachaniwala

Decided On : Sep-28-1999

Court : Gujarat

LAW: section 80J, the Income Tax Act, section 158BC of the Act, Chapter XIV-B of the Act, Chapter XIV-B, Chapter XIV, section 132A, Chapter XIV

PERSON: Patel, Surat, Naik, Naik

ORG: J. The, Tribunal, Tribunal, Court, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Court, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Court, N.R. Paper & Boards Ltd v. Dy, CIT, Tribunal, Tribunal, Tribunal, Court, N.R. Paper & Boards Ltd, Tribunal, Tribunal, Tribunal, Court, Tribunal

CARDINAL: six, 266, three, 19,03,677, 17,27,447, 1,62,349, 2, 21, 3, 3, 4,26,800, 7,100, 6,800, 3, 2, 1, 12.9, 12.2, 234, 101, 525, 1, 30-6-1995

DATE: 1999, 21-11-1996, 1987-88, 1990-91, years 1987-88 to 1990-91, years 1987-88 to 1996-97, 1961, years 1991-92 and 1992-93, 1999, years, 1998, each previous year

TIME: 9-1-1997, 9-1-1997, 9-1-1997

MONEY: 10 per cent, 10 per cent, 20 per cent, 10 per cent, 12.40 per cent

QUANTITY: approximately 60 kgs, 75.455 kgs, 60 kgs

WORK_OF_ART: 158BA of the Act

GPE: under:'158BA

PRODUCT: 158BC