Commissioner of Income-tax Vs. Rayala Corporation (P.) Ltd.

Decided On : Jan-20-1995

Court : Chennai

LAW: section 139(2, section 139 of the Act, section 139 of the Act, Order No, section 254 of the Act, the Code of Civil Procedure, section 139 of the Act, section 139 of the Act, section 139(2, section 139(2, section 19(1, section 144 of the Act

GPE: assessee, Sweden, Sweden, Mishra, Sweden, Sweden, Svenska, Sweden, Sweden, Assab, Sweden, Assab, Assab, Sweden, Assab, India, Sw, Sweden, assessee, Sri Pratap, Assab, Sweden, Sweden

ORG: Tribunal, The Enforcement Directorate, the Income Tax Department, Tribunal, Tribunal, Tribunal, Tribunal, Ratio & Held :, Ratio & Held, SC, Ratio & Held :, the Enforcement Directorate, the Income Tax Department, Ratio & Held, Tribunal, Tribunal, Tribunal, Halda, the Enforcement Directorate, Revenue, Facit AB, Facit AB', Appellate, Act, the Company Law Board, Department, the Company Law Board, Department, Department, the Company Law Board, the Company Law Board, the Company Law Board, M. R. Pratap, Atvida-bergs Industries, Bangalore Trading Corporation, Chellur Corporation, Sarada Agencies, Sarada Agencies, Chellur Corporation, Chellur Corporation, Sarada Agencies, Appellate, the Enforcement Directorate, Tribunal, Appellate, AB Atvidabergs Industries, Appellate, Tribunal, AB Atvidabergs Industries, Departmental, Tribunal, Department, Chellur Corporation, Bangalore Trading Corporation, Appellate, Appellate, Appellate, Tribunal, the Appellate Tribunal, Tribunal, Appellate, Appellate, the Appellate Tribunal, the Enforcement Directorate, Appellate, The Appellate Tribunal, Tribunal, the Appellate Tribunal, Appellate, Appellate, Tribunal, the Appellate Tribunal, Appellate, the Enforcement Directorate, the Enforcement Directorate's, Department, M. R. Pratap, Tribunal, Tribunal, Appellate, The Supreme Court, CIT, Karam Chand Thapar and Brothers P. Ltd., CIT, Dalmia Jain and Co. Ltd., CIT, Dalmia Jain and Co. Ltd., Tribunal, Department, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, the Supreme Court, The Supreme Court, the M.P. General Sales Tax Act, The Supreme Court, The Supreme Court, The Supreme Court, the High Court, the High Court, the Supreme Court, The High Court, The Supreme Court, Bar, Tribunal, Tribunal, Tribunal, Tribunal, The Enforcement Directorate, The Appellate Tribunal, Tribunal, Tribunal, Tribunal

MONEY: 40 per cent, 40 per cent, 40 per cent, 30 per cent, 7,56,539 Sw, 40 per cent, 40 per cent

CARDINAL: 144, 90, 2, 2, 4, 5, Three, 2., one, 11,80,872, 7,56,539, 3, 4, 116, 88,913, 3,37,392, four-fifths, one, three, 97,259, 4,468, about 30, 1,340, 40, 53,600, four-fifths, four-fifths, 28,145, 22,516, 5, three, 97,259, three, about 1,340, 53,600, 40, 4/5ths, 28,145, 76,116, 31, 3,37,392, 6, two, 7, 7,56,539, two, 8, 76,116, 76,116, 9, 1, 3,37,392, 2, 3, 10, 11, two, one, 12, 13, 2, 2, 4, 5, 14, 1989]176ITR535(SC, two, 540, 15, 16, 1973]90ITR271(SC, 276, 17, 18, One, 19, 20

PERSON: A. Y. :, A. Y. :, H. M. Esufali H. M. Abdulali, A. Y., A. Y. :, A. Y. :, A. Y. :, A. Y. :, A. Y. :, M. R. Pratap, Handelsbanken, D. V. Jagga Rao, Jagga Rao, A. B. Ativide-bergs, Jagga Rao, Madras, pro forma, Schussler, Jagga Rao's, L. Schussler, Shri D. V. Jagga Rao, T. V. K. Shastry, A. C. R. Menon, Chellur Corporation, Cochin, A. C. R. Menon, A. Sambandan, Natarajan, V. Kannan, Pratap, Pratap, Jagga Rao, Jagga Rao, Pratap, T. V. K. Shastry, Pratap, Jagga Rao, Sri Jagga Rao, Sri D. V. Jagga Rao's, Shri Jagga Rao's, Jagga Rao's, Jagga Rao, Jagga Rao, Sri Pratap, Jagga Rao, T. V. K. Shastry, Jagga Rao, T. V. K. Shastry, Jagga Rao, Sarada Agencies, R. S. Vengeswaran, T. V. K. Shastry, Jagga Rao, Jagga Rao's, Schussler, M. R. Pratap, H. M. Esufali H. M. Abdulali

DATE: 1962, 1961, 1961-62, 1973, 1961-62, 1961-62, year, 1961-62, 1961, 1962, 1962, 1962, 1961, years 1961-62, 1962-63, the assessment year 1961-62, the year ending on March 31, 1961, January 31, 1964, year 1962-63, the financial year ending on March 31, 1962, March 26, 1964, December, 1966, the assessment year 1965-66, March 7, 1970, March 10, 1970, year, year 1961-62, the year 1963, August, 1963, 1963, 1971, the assessment year 1965-66, March 16, 1971, March 16, 1971, November 9, 1971, July 27, 1973, years 1961-62 to 1964-65, August 8, 1973, March 31, 1968, March, 1968, year 1962-63, March 6, 1975, March 4, 1975, August 8, 1975, September 9, 1963, October 23, 1963, March 25, 1965, March, 1970, 1962-63, March 25, 1965, 1966-67, 1962-63, 1962-63, 951046, March 7, 1970, this year, the year, the year 1961-62, the assessment year 1961-62, 1974-75, September 9, 1963, October 23, 1963, March 25, 1965, year, the assessment year 1961-62, the accounting year 1960-61, year 1961-62, the accounting year 1961-62, year 1962-63, year 1962-63, the two previous years, years 1960-61, 1961-62, August, 1963, August, 1963, years 1961-62, 1962-63, the accounting year 1960-61, year 1961-62, the assessment year 1961-62, About the assessment year 1962-63, the end of August, 1963, September, 1963, the previous year, two assessment years, the earlier years, December 16, 1972, year 1962-63, the assessment year 1966-67, 1965-66, March 9, 1970, July 27, 1973, year 1962-63, the assessment year 1961-62, year 1962-63, 1962-63, the year 1962-63, the year 1962-63, December 1966, years 1961-62 to 1964-65, years, September 9, 1963, September 9, 1963, October 23, 1963, years, the assessment year 1965-66, 1972]83ITR438(SC, 1972]83ITR438(SC, 1958, 19 days

ORDINAL: first, first, first, first

NORP: J.1, Swedish, Swedish, Swedish, Swedish

LOC: Madras