Commissioner of Income Tax Vs. Madras Rubber Factory Ltd.

Decided On : Feb-22-1995

Court : Chennai

LAW: the IT Act, the IT Act, the IT Act, the IT Act

GPE: Mishra, Expln, the State of Kerala, States, Kerala, Expln, Expln, s. 40A(5, India, India, India, India, India, India, India, India, India, India, India

NORP: J.1

CARDINAL: Two, 1, 60,718, 1,70,800, 2, 2, 60,718, 1,70,800, 3., 1982]135ITR19(Ker, 30 to 39, one-fifth, one thousand, 5, 10, 6, 10, 6, 10, 1, 17, 2, 17, 3, 17, 1, 36, 1, 36, seven thousand five hundred, 2, 4, 2, one, 1980]126ITR340(KAR, 1979]119ITR431(Cal, 125, 150, 111, 444, 5, 111, 125, 150, 1992]197ITR431(Delhi, 2, 1, 3, 17, 1, 1, 2, 3, 6, 1979]119ITR431(Cal, 1982]137ITR827(Cal, 1983]139ITR763(Cal, 1984]145ITR457(Cal, 1986]161ITR820(Cal, 1987]165ITR558(Cal, 1989]176ITR331(Cal, 1989]180ITR275(Cal, 1991]192ITR144(Cal, 1990]184ITR339(Cal, 1981]132ITR125(Bom, 1988]169ITR44(Bom, 1987]163ITR528(Bom, 1989]177ITR204(Bom, 1991]191ITR75(Bom, 191, 367, 1991]191ITR58(Bom, 1986]162ITR565(Bom, 1991]192ITR169(Bom, 1991]192ITR89(Bom, 1991]192ITR245(Bom, 1984]145ITR24(AP, 185, 3, three, 1986]160ITR217(AP, 1989]175ITR87(AP, 1984]150ITR67(AP, 196, 1980]126ITR340(KAR, 1988]173ITR374(KAR, Two, 1984]145ITR563(Ker, 1985]153ITR444(Ker, 1984]149ITR457(Delhi, 1990]182ITR181(Delhi, three, 1979]119ITR431(Cal, 40A(5)(a, one, two, 1984]145ITR563(Ker, 1985]153ITR444(Ker, 2, two, 1, 2, 2, 2(a, 8., one, 1, 35B(1)(b, two

ORG: Tribunal, Tribunal, ITO, AAC, Tribunal, High Courts, CIT, Commonwealth Trust Ltd., Kerala High Court, CIT, Mysore Commercial Union Ltd., the Calcutta High Court, CIT, CIT, Manjushree Plantations Ltd., CIT, ITR, Court, Kerala High Court, Court, CIT, ITR, Court, CIT, Manjushree Plantations Ltd., Calcutta High Courts, the Delhi High Court, CIT, Shriram Refrigeration Industries Ltd., Court, Court, Manjushree Plantations Ltd.'s, Court, CIT, the Calcutta High Court, the Calcutta High Court, Court, Indian Leaf Tobacco Development Co. Ltd., CIT, CIT vs, Orient Paper Mills Ltd., CIT vs, National & Grindlays Bank Ltd., Alkali & Chemical Corporation of India Ltd., CIT, Union Carbide India Ltd., CIT, CIT, Darjeeling Co. Ltd., CIT vs, Indian Press Exchange Ltd., National & Grindlays Bank Ltd., CIT vs, Indian Explosive Ltd., CIT, Indian Oxygen Ltd., The Bombay High Court, CIT, the Bombay High Court, CIT, Mercantile Bank Ltd., CIT, CIT, Boehringer Knoll Ltd., CIT, Mansants Chemicals, Ruston & Hornsby (India) Ltd., CIT, CIT, Greaves Cotton & Co. Ltd., CIT vs, Alembic Distributors Ltd., CIT, Yorkshire Insurance Co. Ltd., CIT vs, Mafatlal Gagalbhai & Co., Asbestos Cement Ltd., CIT, CIT, Empire Dyeing & Mfg. Co. Ltd., The Andhra Pradesh High Court, CIT vs, Warner Hindustan Ltd., the Supreme Court, Warner, the Andhra Pradesh High Court, CIT, Warner Hindustan Ltd., CIT vs, Andhra Pradesh State Financial Corporation, CIT, Singareni Collieries Co. Ltd., CIT, Manjushree Plantation Ltd., CIT, Madurai, P) Ltd., The Karnataka High Court, CIT, Mysore Commercial Union Ltd., CIT, Motor Industries Co. Ltd., the Calcutta High Court, CIT, Toshiba Anand Lamps Ltd., Travancore Tea Estates Co. Ltd., CIT, Court, the Calcutta High Court, Instalment Supply, CIT, Court, Court, CIT, Escorts Ltd., CIT, Court, CIT, Manjushree Plantations Ltd., Court, CIT, the Calcutta High Court, CIT, Kerala High Court, Court, CIT, Toshiba Anand Lamps Ltd., Travancore Tea Estates Co. Ltd., CIT, the Kerala High Court, CIT, Commonwealth Trust Ltd., Court, Tribunal

DATE: 1972-73, 1973-74, 1961, 1961, 1972-73, 1973-74, 1961, the year 1971-72, April, 1972, s. 40(a)(v, '40, each month, the previous year, s. 37(1, s. 40(a)(v, 1980, 1978, 1978, 1980, 2(b, 1986, 1989]177ITR96(Bom, 1991, 1990, 1992, 2(b

PRODUCT: about s. 40A(5)(a, Tax LR 483, 802 (Mad

PERSON: w. e. f. 1st, Salary, Salary, Salary, Salary, Kanan Devan Hills Produce Co. Ltd., G. Venkataraman, G. Venkataraman, Karnataka, s. 40A(5, Kanan Devan Hills Produce Co. Ltd., Kanan Devan Hills Produce Ltd.'s, J. Govindram, Jayanthi Films, Kanan Devan Hills Produce Co. Ltd.'s, Jay Engg, G. Venkataraman, Kanan Devan Hills Produce Co. Ltd., Bench, Bench

ORDINAL: first, first, first, second