Commissioner of Income-tax Vs. South India Viscose Ltd.

Decided On : Apr-24-1984

Court : Chennai

LAW: section 80J, section 40(c)(i, section 40(c)(i, section 40(c)(i, section 40(c)(i, section 40(c)(i, section 40(c)(iii, section 40(a)(v, the Finance Act, section 40(a)(v, section 40(c)(i, section 40(c)(i, section 40A(5, section 40(c)(i, section 40(c)(i, section 40A(5, section 40(c)(i

PERSON: Ramanujam, Nos, L. H. Sugar Factories, Jayaraman

CARDINAL: five, 2, 7,23,095, 4, 5, 2, five, 2, 5, 2, 1979]120ITR451(Mad, 2, 3, 4, 1980]123ITR722(Mad, 4, 4., 5, 1980]123ITR760(Mad, 1981]132ITR559(SC, 5, 5, 1, 135, 206, 135, 206, 135, 206, 1969]73ITR395(Cal, 1970]76ITR541(All, 1977]106ITR704(All, 135, 206, 1969]73ITR395(Cal, 1979]116ITR851(Cal, 1979]118ITR629(All, 1979]118ITR985(All, 1979]118ITR985(All, 1980]126ITR648(All, 1979]118ITR629(All, 1980]126ITR648(All, 1979]116ITR851(Cal, 135, 206, 135, 206, 1, 6, 3, 125, 150, 125, 150, 125, 150, 3, 125, 150, 8, 1, 135, 206, 1., 1, 1, 9, 4, 1980]123ITR722(Mad, 1980]123ITR722(Mad, 4

DATE: '1, the previous years, the assessment years 1972-73 and 1973-74, the assessment years 1972-73 and 1973-74 3, years, 1961, the assessment year 1972-73, 4, 1982, the previous assessment year 1971-72, the assessment year 1971-72, the previous year, the earlier year, 1982, 1982, 1982, 1982, 1982, 1961, the assessment year 1972-73, the assessment year 1973-74, 1972-73, 1980, 1980, 1980, 1968, April 1, 1972, the assessment year 1972-73, the assessment year 1973-74, 1980, 1982, 1981

ORG: the Appellate Tribunal's, the Appellate Tribunal, the Appellate Tribunal's, CIT, South India Viscose Ltd., CIT, CIT, Andhra Prabha P. Ltd., the Supreme Court, Vazir Sultan Tobacco Co. Ltd., CIT, CIT, Tribunal, CIT, CIT, the Calcutta High Court, Ganesh Sugar Mills Ltd., CIT, the Allahabad High Court, Raza Sugar Co., CIT, CIT, CIT, the Calcutta High Court, Ganesh Sugar Mills Ltd., CIT, Anantapur Textiles Ltd., CIT, The Allahabad High Court, J. K. Synthetics Ltd v., CIT, the Allahabad High Court, L. H. Sugar Factories, Dhampur Sugar Mills Ltd., CIT, J. K. Synthetics Ltd., CIT, Dhampur Sugar Mills Ltd., CIT, the Calcutta High Court, Anantapur Textiles Ltd., CIT, CIT, CIT, Tribunal, Tribunal, CIT, Manjushree Plantations Ltd., Tribunal, CIT, Manjushree Plantations Ltd., CIT, Manjushree Plantations Ltd., ITR, Tribunal, Tribunal, Tribunal, Tribunal, CIT, Manjushree Plantations Ltd., the Supreme Court, the Supreme Court, CIT, the Supreme Court, the Supreme Court, the Supreme Court, the Supreme Court, the Supreme Court, CIT, the Supreme Court, the Supreme Court, CIT, the Supreme Court

FAC: South India Viscose Ltd., South India Viscose Ltd., South India Viscose Ltd., Kundan Sugar Mills, South India Viscose Ltd., South India Viscose Ltd., South India Viscose Ltd., South India Viscose Ltd.

GPE: assessee, assessee, assessee

PRODUCT: a Full Bench, the Full Bench, the Full Bench

ORDINAL: first