Commissioner of Income-tax Vs. Ponni Sugars and Chemicals Ltd.

Decided On : Sep-16-2002

Court : Chennai

LAW: Section 37(4, Section 37(4, Section 37(4, Section 32, Section 37, Section 37(3, Section 37(4, Section 37(4, Section 28, Section 29, Section 28, Section 30, Section 43D. Section 32, Section 37, Section 37, Section 37 of the Act, Section 37, Section 37, Section 37(1, Section 37(4, Section 32, Section 37(1, Section 32, Section 32, Section 32, Section 32, Section 32, section 32, Section 37(4, Section 37(4, Section 32

ORG: ORDERR, Tribunal, Tribunal, Court, the Calcutta High Court, Balarampur Chini Mills Ltd., Court, Central Financial Institutions', the Central Financial Institutions, Government, the Central Financial Institutions, the Calcutta High Court, Court, Court, the Supreme Court, K.C.P. Limited -vs-, Senior Standing Counsel, the Apex Court, Tuticorin Alkali Chemicals, Fertilizers Ltd., Sahney Steel and, Press Ltd., the Calcutta High Court, Government, Government, the Supreme Court, K.C.P. Ltd., Sahney Steel and Press Ltd., Court, Court, Court, Tuticorin Alkali Chemicals, Bank, Court, Court, the Calcutta High Court, the State Government, the State Government, the Central Government, the State Government, Chase Bright Steel Ltd., Sec, Century Spinning, Chapter IV, Sec, Court, the Apex Court, Utkal Contractors & Joinery, State, Parliament, Parliament, Parliament, the Bombay High Court

PERSON: Jayasimha Babu, V. Ramachandran, T.C. Nos, Ramanujam, Law, inter alia, Orissa

NORP: J.1

CARDINAL: two, Act?2, two, 1999]238ITR445(Cal, two, 777, 778, 582, 583, 4., 5, 1999]238ITR445(Cal, 2000]245ITR421(SC, 8, 1997]227ITR172(SC, 1983]142ITR448(Cal, 1983]139ITR865(Cal, 2000]245ITR421(SC, 11, 15, 1997]227ITR172(SC, 1983]139ITR865(Cal, 1983]142ITR448(Cal, 18, 19, 4, 1, 4, 1, 3, 21, 1989]177ITR124(Bom, 37(4, 1991]189ITR660(Bom, 1, 3, 22, 1, 30, 3, 01.04.1998, 4, 25, 30 to 36, 37(1, 4, 1, 3, 30, more than one, 27

EVENT: The Assessment Year

DATE: 1989-90.2, 30th of March, 1999, 1995, 11th September, 2001, 1995, 15.10.2001. 3, the sixth five year, 1980, the year 1975, the year 1980, the year 1987, years, years, the year 1987, 1987, 1980, five to ten years, annually, the 31st December, year, the year 1980, the 28th day of February, 1970, the first day of April, 1971, April 1971, 1961, 01.04.1970, 01.04.1998, the first day of April, 1971

ORDINAL: second, first, First, second, second, first, first

GPE: T.C., Jeewanlal, Jeewanlal, West Bengal-III, Jeevanlal, Sections