Trichy Distilleries and Chemicals Ltd. Vs. Income-tax Officer.

Decided On : Feb-09-1990

Court : Chennai

LAW: Explanation 2, section 10(2, section 37

PERSON: D. S. Meenakshisundaram, Tamil Conference Rs, Tamil, Shri T. N. Seetharaman, Tamil Nadu, Addl, Addl, Kuber Singh Bhagwandas, Kuber Singh Bhagwandas, Bill, Bruce, Tata Sons, Dascroi Taluka Co-operative, R. B. Narain, Ltd.s, Madras Bench-A, Varadhalakshmi Mills Ltd.s, Madras

ORG: Judicial, the Vth World Tamil Conference, the CIT (Appeals, the State Government, the State Government, The CIT (Appeals, Conference, the CIT (Appeals, the Vth World Tamil Conference, Madurai, the State Government, sec, the Appellate Tribunal, Varadhalakshmi Mills Ltd., ITO, Vijayakumar Mills Ltd., IAC, the Madhya Pradesh High Court, CIT, the CIT (Appeals, the Vth International Conference of Tamil Studies, the Vth World Tamil Conference, Madurai, Conference, the Government of Tamil Nadu, Madurai, Madurai, Thiru Arooran Sugars Ltd., the Fifth International Conference of Tamil Studies, the Vth World Tamil Conference, Pandian Hotel, Madurai, Thiru Arooran Sugars Ltd., Asstt, Vth International Tamil Conference, Madurai, Explanation 2, sec, Pandian Hotel, the Government of Tamil Nadu, the World Tamil Conference, the World Tamil Conference, Government of Tamil, the State of Tamil Nadu, the State Government, the State Government, the Madhya Pradesh High Court, Madhya Pradesh State, Gulabi Channa, the State of Madhya Pradesh, sec, the Madhya Pradesh High Court, Eastern Investments Ltd., CIT, Shahzada Nand & Sons, Lordships, sec, sec, Lordships, Lordships, Sassoon J. David & Co., P.) Ltd., CIT, the Supreme Court, sec, Court, CIT, Chandulal Keshavlal & Co., Ushers Wilshire Brewery Ltd., Eastern Investments Ltd., CIT, Amarjothi Pictures, CIT, sec, CIT, CIT, Delhi Cloth & General Mills Co. Ltd., sec, CIT, Purchase & Sales Union Ltd., sec, the Gujarat High Court, CIT, the Sugarcane Development Council, the State Government, Central, sec, the Appellate Tribunal, Government, the Appellate Tribunal, the Chief Ministers Public Relief Fund, sec, the High Courts, Tribunal, the Government of Tamil Nadu, the Vth World Tamil Conference, sec

DATE: year 1982-83, the previous year ended, 1981, 1981, 1981, 37(1, 1984, 1986, 1981, 18th Feb. 1981, 37(1, 1961, 37(1, 1922, 1961, 1961, under s. 37, 1914, 37(1, 1961, 37(1, '13, '14

CARDINAL: 31-5-1981, 20,564, 20,564, 27, 18, two, 20,000, 20,000, 8, 17, 1979]118ITR379(MP, 20,564, 27, 40,000, two, 20,000, 20,000, 26, 37(2A, 1951]20ITR1(SC, 1977]108ITR358(SC, 37(1, one, 1979]118ITR261(SC, 275, 276, 37, 10(2, 1960]38ITR601(SC, 6, 1951]20ITR1(SC, 1968]69ITR755(Mad, one, 10(2, 1978]111ITR290(Bom, 1, 1922.9, 1978]115ITR659(Delhi, 10(2, 1922.10, 1980]126ITR413(Guj, 1981]129ITR698(Delhi, 1,02,681, 325, 37(1, 646, 37(1, 20,564

FAC: the Tamil Conference, Tamil Nadu, Golden Jubliee

ORDINAL: third, third, third

NORP: Indian, Indian, Indian

LOC: Act.12

GPE: Vijayakumar Mills, Brothers