Commissioner of Income-tax Vs. Rajasthan State Warehousing Corporation

Decided On : Dec-01-1993

Court : Rajasthan

LAW: Section 256(1, Section 10(29)?'2, the Warehousing Corporations Act, Section 10(29, Section 10, Section 10(29, the Warehousing Corporations Act, Section 24(d, the Warehousing Corporations Act, Section 24, Section 10(29, section 80P(2)(e, Section 10(29, Section 10(29, Section 14(5)(iv, Section 10(29, Section 10, Section 10, Section 10, Section 10(29, Section 10(29, Section 10(29

PERSON: K.C. Agrawal, charges6,5396.Misc, Addl, Addl

DATE: 1961, years 1974-75 to 1982-83, 1962, the assessment year 1976-77, 1967, April 1, a previous year, 1962, 1991, 54, 1962, '13, 1961, 1986, 1922, 1961

ORG: Appellate Tribunal, the Rajasthan State Warehousing Corporation, Parliament, Corporation, the Food Corporation of India, the State Government, the State Government and FCI11,06,0343.Interest11,41,3504.Supervision charges23,7905.Fumigation, CIT, Rajasthan State Warehousing Corporation, The High Court, Tribunal, M. P. State Warehousing Corporation, Act.10, U. P. State Warehousing Corporation, ITO, the Allahabad High Court, Union of India, ITR, State Warehousing Corporation, the Central Warehousing Corporation, the State Warehousing Corporation, the High Court, the Gujarat High Court, CIT, Gujarat State Warehousing Corporation, Parliament, Legislature, Legislature, The Karnataka High Court, CIT, Karnataka State Warehousing Corporation, CIT, Haryana Warehousing Corporation, Udupi Taluk Agricultural Produce Cooperative Marketing Society Ltd., CIT, the Karnataka Food and Civil Supplies Corporation, the Gujarat High Court, CIT, CIT, The Karnataka High Court, CIT, Karnataka State Warehousing Corporation Ltd., CIT, Ahmedabad Maskati Cloth Dealers Co-, Warehousing Society Ltd., the Gujarat High Court, CIT, the State Government, the State Government/Food Corporation of India, the State Government/Food Corporation of India, the State Government, the Food Corporation of India, The State Government, the Food Corporation of India, the State Government/Food Corporation of India, Tribunal, Tribunal, Tribunal, Tribunal

CARDINAL: one single order.3, 1968.7, 1982]133ITR158(MP, 1984]145ITR420(MP, 1974]94ITR129(All, 187, 1980]124ITR282(Guj, 295, 1980]125ITR136(KAR, 1987]166ITR365(KAR, 1971]79ITR722(Guj, 1973]92ITR371(Mad, 162 1TR, 1989]176ITR117(SC, 21, 22, two, one, one, three, three, 1, 2, 3, three, three, three, three

TIME: 2) Act

ORDINAL: second

GPE: element.12, commodities.16, assessee

MONEY: 80P(2)(e

NORP: Surat, Indian

LOC: South Arcot District Co-operative Marketing Society Ltd., South Arcot District Co-operative Marketing Society Ltd