Cit Vs. Dynavision Ltd.

Decided On : Dec-31-2002

Court : Chennai

LAW: section 37, the Indian Trusts Act, section 295(1)(b, the Companies Act, the Income Tax Act, the Income Tax Act, section 37, the Income Tax Act, the Income Tax Act, the Income Tax Act, the Companies Act, section 295(1)(b, the Companies Act, the Companies Act, the Companies Act, the Income Tax Act, the Income Tax Act, section 10(2)(xv, the Income Tax Act, the Income Tax Act, the Income Tax Act, the Income Tax Act, section 40A(9, the Income Tax Act, section 40A(9, the Income Tax Act, the Income Tax Act

PERSON: N.V. Balasubramanian, Rs, Rs, Fazlhussein, Satsang, V.D. Gopal, Sri Venkata Satyanarayana Rice Mill Contractors Co., Aluminum Corpn, Rice Mill, J. K. Woollen Mfrs, Ltd.s, Andhra Pradesh, Viscount Gave, V.D. Gopal, V.D. Gopal, Machine Tools, Atherton, Viscount Cave, Atkinson, Viscount Cave, Atkinson, Scrutton, Ltd.s

GPE: J.The, Radhasoami, Radhasoami Satsang's, Atherton, Atherton, Viscount Cave, L.C., Atherton, Aluminium Corpn, Karnataka, Kerala, States, L.C., Atherton, India, assessee, Atherton, L.C., L.C.

DATE: 1985-86, previous year, the assessment year 1985-86, '1, the year, five days, the years ended, the years ended on, 27-11-1984, 27-11-1984, 26-12-1984, 1961, 26-11-1984, 27-11-1984, 27-11-1984, 27~11-1984, 1944, annual, the assessment year, 1964]53ITR140(SC, 1967]65ITR381(SC, 1967]65ITR381(SC, ' 21, a year or

CARDINAL: 31-12-1984, 50, 27-11-1984, 50, 26-12-1984, 26, 31-12-1984, 46, 50, 11.29, 14.68, 16.54, 31-10-1987, 1.11, 39,866, 5,473, 31-10-1985, 31, 31-10-1987, 27-11-1984, 27-11-1984, 26, 50, 26, 5, 6, 27-11-1984, 26, 50, 26-12-1984, 40, 50, 50, 50, 50, 3A, 50, 50, 26, 2, 50, 27-11-1984, 5, 27-11-1984, 50, 27-11-1984, 50, 27-11, 26, 50, 27-11-1984, 26, 27-11-1984, 26, 27-11-1984, 27-11-1984, 27-11-1984, 27-11-1984, 27-11-1984.7, 27-11-1984, 1943, 366, 1992]193ITR321(SC, 12, 482, 1977]107ITR776(SC, 26, 27-11-1984, 27-11-1984, 27-11-1984, 27-11-1984, 50, 27-11-1984, 1959]37ITR66(SC, 1986ECR276(SC, 1983]144ITR532(Guj, 50, 19 and 20, 19, 20, 20, 50, two, 1960]38ITR601(SC, 2, 1997]223ITR101(SC, 3, 4, 1977]108ITR947(All, 5, 1986]157ITR762(Bom, 1972]86ITR11(SC, 1976]103ITR66(SC, only three, 10, 155, 1951]20ITR1(SC, 1967]63ITR57(SC, 1969]72ITR612(SC, 22, One, one, 2000]245ITR719(Mad, 2000]243ITR695(Mad, 82, only three, only three, two, 1997]226ITR188(SC, 1991]190ITR220(Cal, 10, 11, 10, 11, 9, 10, 11, 1980]124ITR1(SC, 31,784, 1967]63ITR490(SC, 1964]53ITR623(Bom, 1967]63ITR57(SC, one, 2,000

ORG: Dynavision Dealers' Welfare Trust, the Dynavision Dealers' Welfare Trust, Dyanora T.V., the Commissioner (Appeals, The Commissioner (Appeals, the Income Tax Appellate Tribunal, The Appellate Tribunal, Dynavision Dealers' Welfare Trust, the Appellate Tribunal, Dynavision Dealer' Welfare Trust, the Dynavision Dealers' Welfare Trust, the Appellate Tribunal, The Appellate Tribunal, The Appellate Tribunal, Dynavision Dealers' Welfare Trust, The Appellate Tribunal, The Appellate Tribunal, The Appellate Tribunal, The Appellate Tribunal, The Appellate Tribunal, The Appellate Tribunal, The Appellate Tribunal, The Appellate Tribunal, The Appellate Tribunal, The Appellate Tribunal, The Appellate Tribunal, The Appellate Tribunal, Appellate Tribunal, the Appellate Tribunal, the Appellate Tribunal, the Income Tax Appellate Tribunal, Dynavision Dealers' Welfare Trust, the Income Tax Appellate Tribunal, the Dynavision Dealers Welfare Trust, the Income Tax Appellate Tribunal, the Dynavision Dealers Welfare Trust, Dynavision Dealers Welfare Trust, the Appellate Tribunal, Appellate Tribunal, the Dynavision Dealers Welfare Trust, the Appellate Tribunal, Dynavision Dealers' Welfare Trust, the Dynavision Dealers Welfare Trust, the Dynavision Dealers' Welfare Trust, the Bombay High Court, the Supreme Court, All India Spinner' Association, CIT, The Supreme Court, CIT, Tollygunge Club Ltd., The Supreme Court, the Supreme Court, All India Spinners' Association, the Appellate Tribunal, The Appellate Tribunal, the Appellate Tribunal, the Dynavision Dealers' Welfare Trust, the Appellate Tribunal, Tribunal, the Income Tax Appellate Tribunal, the Dynavision Dealers 'Welfare Trust, the Supreme Court, Indian Molasses Co. Ltd., CIT, Shree Sajjan Mills Ltd., CIT, Mysore Lamp Works Ltd., CIT, the Gujarat High Court, CIT, Shree Digvijay Cement Co. Ltd., Indian Molasses Co. Ltd.'s, the Supreme Court, the Supreme Court, Shree Sajjan Mills Ltd.'s, the Supreme Court, The Karnataka High Court, Mysore Lamp Works, the Income Tax, the Appellate Tribunal, the Appellate Tribunal, the Board of Directors, the Board of the trust.13, the Appellate Tribunal, the Appellate Tribunal, the Appellate Tribunal, the Dealers Welfare Trust, CIT, Chandulal Keshavial & Co., CIT, CIT, Malayalam Plantations Ltd., CIT, Shree Digvijay Cement Co. Ltd.'s, CIT, Kirloskar Oil Engines Ltd., the Supreme Court, India Ltd., CIT, CIT, Panipat Woollen & General Mills Co. Ltd., British Insulated & Heisby Cables Ltd., the House of Lords, the Supreme Court, Eastern Investments Ltd., CIT, The Supreme Court, Chandulal Keshavlal & Co.'s, The Supreme Court, The Supreme Court, India Ltd., Swadeshi Cotton Mills Co. Ltd., CIT, CIT, Walchand & Co., Walchand & Co.'s, The Supreme Court, Panipat Woollen & General Mills Co. Ltd.'s, the Supreme Court, the Allahabad High Court, the Gujarat High Court, Shree Digvijay Cement Co. Ltd.'s, the Gujarat High Court, the Bombay High Court, Kirloskar Oil Engines Ltd.'s, the Bombay High Court, CIT, Jeevandas Laljee & Sons, CIT, Tiam House Service Ltd., the Appellate Tribunal, the Appellate Tribunal, the Supreme Court, Atherton, the Appellate Tribunal, the Supreme Court, CIT v. Amalgamation, The Supreme Court, the Calcutta High Court, CIT, the Calcutta High Court, The Calcutta High Court, the Calcutta High Court, The Appellate Tribunal, the Appellate Tribunal, the Supreme Court, Empire Jute Co. Ltd., CIT, The House of Lords, the Pension Fund, the Pension Fund, Pension Fund, The Master of the Rolls, the Supreme Court, Empire Jute Co. Ltd.'s, the Supreme Court, the Supreme Court, the Appellate Tribunal, the Supreme Court, Hazarat Pirmahomed Shah Saheb Roza Committee, CIT, the Supreme Court, CIT, M. Ganapathi Mudaliar, the High Court, the Appellate Tribunal, the High Court, the Supreme Court, the Appellate Tribunal, the Appellate Tribunal, the Appellate Tribunal, the Supreme Court, Eastern Investments Ltd.'s, law.41, Swadeshi Cotton Mills Co. Ltd., CIT, the Supreme Court, the Appellate Tribunal, the Supreme Court, the Appellate Tribunal

ORDINAL: third, third, second, first, second, first, second, first, First, Second

LOC: Satguru, Satsang

EVENT: the Indian Trusts Act

FAC: Sri Venkata Satyanarayana, Tamil Nadu