Bpl Ltd. Vs. Deputy Cgt

Decided On : Dec-15-2006

Court : Karnataka

LAW: Section 143(l)(a, the Income Tax Act, the GT Act, Section 132, the Income Tax Act, Section 16, the GT Act, Section 4(l)(a, Section 4(l)(b, Section 16B of the Act, Section 4(l)(b, Section 4(l)(b, Section 16B of the Act, Section 4(l)(b, Section 16 of the Act, Section 16, the GT Act, Section 16B of the Act, Section 16, the GT Act, Section 16(l)(b, Section 16 of the Act, Section 15(3, Section 16 of the Act, Section 4(l)(a, the GT Act, Section 16(l, Section 16, Section 16A, Section 13, Section 147, Section 34(l)(b, the Income Tax Act, Section 4(1)(a, Section 16(l, Section 16, Section 16 of the Act, Section 16 of the Act, Section 16, Section 16 of the Act, Section 16 of the Act, Section 4(l)(a, the GT Act, Section 4(l)(a, Section 4(l)(b, Section 4(l)(b, Section 4(l)(b, Section 4(l)(a, Section 4(l)(a, Section 4(l)(a, the Companies Act, Section 4(l)(a, Section 4(l)(a).In Polestar Electronic, Section 4(l)(a, Section 4(1)(a, Section 4(l)(a, Section 187, the Companies Act, Section 4(1)(a, Section 45 of the Act, the Companies Act, the Companies Act, Section 4(1)(a, Section 16 of the Act, the Wealth Tax Act, the Wealth Tax Act, Section 234A, Section 139, Section 234A, the Income Tax Act, Section 16B, Section 16, Section 4(1)(a

PERSON: R. Gururajan, Sri Arvind Datar, Sri Indrakumar, Addl, Addl, Gift Tax Act, Chunilal Patel, M.J. Makwana, Sarabhaj M. Lakhani, Prithviraj Maheshwari, Bhanji Laiji, CWT, Satisfaction, Sri P.A. Mathew, Sri Dattar, facts.22, Prithviraj Maheshwari, Addl, Man Mohandas, Soorajmal Srigopal, Addl, Addl, Thankam Nambiar, Meena Nambiar, Pramod Katdhare, Lemas, Thankam Nambiar, Meena Nambiar, Bireswar Sarkar v. GTO & Ors, Madras, Addl, Thankam Nambiar, T.C. Chouhan, P.P., Thankam Nambiar, Ajit G. Nambiar, Rajiv Chandrashekar, Thankam Nambiar, T.P.G. Nambiar, Sri Datar, Bireswar Sarkar v. GTO & Ors, Sri Datar, Sri Indra, Sri Datar, Sri Indra Kumar, Schedule, Schedule III, Schedule III, Bangalore, Cochin, CWT v. Purshottam N. Amersay & Anr, CWT, Ahmed G.H. Ariff & Ors, CWT, Tej Kumah v., Sri Datar, Deemed, Nos, Sri Indra Kumar

NORP: J.1, contra, D., r.

CARDINAL: 2-3-1993, eight, one, 17-8-1995, 5, 2, 3, 4., 6, 2001]247ITR209(SC, 5, 1, 310, eight, 2, 23,10,03,974, 20.94, 33.08, 54.02, 5.06, 7.99, 13.05, 16.76, 26.49, 43.25, 14.36, three, 2, 29, 14, 1999]236ITR34(SC, 1992]198ITR297(SC, 1999]236ITR832(Guj, 1998]231ITR779(Guj, 1976]103ITR437(SC, 1971]82ITR367(SC, 1922.The, 1994]207ITR1(SC, 9-4-1996, 23, 28-6-1996, three, three, 1996]218ITR730(MP, 2, 3, 1979]117ITR326(Cal, 4, 1976]105ITR743(Cal, 5, 1954]26ITR736(SC, 2, 23,10,03,974, 10, 6-12-1999, three, 528, 4, 5, 100, 360, 20, 200, 100, 700, 1, 1980]124ITR660(Cal, transferee, transferee, transferee, 1997]223ITR404(Cal, 2001]249ITR337(SC, two, two, 1998]233ITR21(Mad, 1981]131ITR313(Mad, 41, 309, 24, 100, 100, 100, 2, 100, 100, 360, 20, 2-3, 100, 2, 200, 100, 700, 31-3-1993, two, only three, 700, two, three, three, three, two, two, 13 to 29, 30, two, 37, three, submission.-GTO, three, 2, 20.94, 6.06, 16.76, 2, 3 to 7, 2, 2, 2, 2, 2, 9, 11, 2, 13, 9, 2, 11, 2, 13, 9, 2, 24-3-2000, 23, 29-3-2000, two, 42.4, 4, 5, 6, 5, 9, 2, 3, 24-3-2000, 3 to 63, 31-3-19936, 5, 29, 39, 33.'46, three, 2(9, 24, 1969]71ITR180(Bom, 1973]88ITR417(SC, 1970]76ITR471(SC, three, 1996]217ITR72(Patna, 247, 234B, three, 4, 5, 6

ORG: Celestial Finance Ltd., CIT, CGT, M/s, Sanyo Utilities & Appliances Ltd., M/s, Sanyo Technologies Ltd., Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, the Supreme Court, CIT & Ors, Ranchi Club Ltd., Tribunal, the BPL Ltd., M/s Alpha Securities, Celestial Finance Company, Counsel, BPL Sanyo Utilities, M/s, Sanyo Technologies Ltd., Tribunal, Tribunal, the BPL Ltd., Celestial Finance Company, Tribunal, CGT, CGT, CGT, Raymond Woollen Mills Ltd., Income Tax, the Apex Court, CIT, Sun Engineering Works, the Apex Court, Asstt, CIT, the Apex Court, ITO, CIT, Bench, Rajasthan High Court, ITO, the Supreme Court, the Income Tax Officer, CIT, the Apex Court, CIT, Chandra H Shah & Ors, the Supreme Court, Bharat Hari Singhania & Ors, The Apex Court, Tribunal, Tribunal, Tribunal, the Apex Court, department.20, Rajasthan High Court, CIT, the Supreme Court, ITO, CGT, CGT, CIT, Bhupindra Food & Malt Industries, CIT, ITO, Suganchand Chandanmal v. ITO & Ors, CIT, CGT, M/s Celestial Finance Ltd., CGT, Tribunal, CGT, Tribunal, M/s BPL Ltd., M/s Alpha Securities (P) Ltd., M/s BPL Ltd. M/s Alpha Securities (P) Ltd., M/s Celestial Finance Ltd., M/s Alpha Securities (P) Ltd., Alpha Securities (P) Ltd., BPL Ltd., BPL Engineering Ltd., BPL, BPL Ltd., M/s Celestial Finance Ltd., M/s Alpha Securities (P) Ltd., M/s Celestial Finance Ltd., M/s Alpha Securities (P) Ltd., follows4, the Central Government, GTO, Venesta Foils Ltd., the Calcutta High Court, The High Court, VF Ltd., the Calcutta High Court, The Supreme Court, Reva Investment, CGT, The Supreme Court, The Supreme Court, CGT, CGT, Indo Traders & Agencies, CST & Anr, SC, the Supreme Court, The Supreme Court, Associated Rubber Industry Ltd., Associated Rubber Industry Ltd., Court, The Apex Court, the Supreme Court, M/s Celestial Finance Ltd., M/s Celestial Finance Ltd., M/s Alpha Securities Ltd., M/s Alpha Securities Ltd., M/s Alpha Securities, P.P. Katdhare, BPL Ltd., EEMS Company Ltd., M/s Alpha Securities Ltd., M/s Celestial Finance Ltd., M/s Celestial Finance Ltd, Alpha Securities Ltd., M/s Celestial Finance Ltd., M/s Alpha Securities Ltd., M/s Alpha Securities Ltd., M/s Celestial Finance Ltd., Alpha Securities Ltd., Alpha Securities Ltd., M/s Alpha Securities Ltd., M/s BPL Ltd., M/s Alpha Securities Ltd., M/s Celestial Finance Ltd., M/s Alpha Securities Ltd., M/s Celestial Finance Ltd., M/s Alpha Securities Ltd., Tribunal, Tribunal, M/s Celestial Finance Ltd., M/s Celestial Finance Ltd., Tribunal, Tribunal, Tribunal, BPL, T.P.G. Nambiar, Venesta Foils Ltd., Calcutta High Court, Calcutta High Court, the Calcutta High Court, the Calcutta High Court, the Calcutta High Court, GTO, the Division Bench, Reva Investrnent, CGT, the Supreme Court, the WT Rules, the Tribunal at Rs, Asstt, Listing of Bangalore Stock Exchange, are(1, M/s, Sanyo Utilities & Appliances Ltd.;(2, M/s, M/s BPL Refrigeration Ltd.;(4, Bangalore Stock Exchange, M/s, Sanyo Utilities & Appliances Ltd., M/s, Sanyo Technologies Ltd., CGT, Tribunal, Tribunal, BSE, Tribunal, Tribunal, BSE, Tribunal, the Bangalore Stock Exchange, the Bangalore Stock Exchange, BPL Sanyo Utilities, Court, Tribunal, Tribunal, CGT, Bharat Haij Singhania & Ors, CWT & Ors, the Apex Court, Purshottam N Amarsay & Anr, The Patna High Court, Ranchi Club Ltd., CIT, the Apex Court, the CIT (Judgment, CIT v. Ranchi Club Ltd., Patna High Court, CIT & Ors, ITR, The Patna High Court, the Patna High Court, the Supreme Court, CGT, Sri Aravind Datar

DATE: 23,10,03,974, the assessment year 1993-94, 1958, August, 1998, July, 1993 to, 2000, 30-8-2004, the relevant year, 1998, 2001, five long years, 6-12-1999, less than thirty days, the previous year, the assessment year, the particular year, the year 1993-94, 14-5-1996, 1996, year 1993-94, March, 1993, 1958, 1998, 1978, 1986)ILLJ142SC, annual, 1956, three years, three months, February, 1996, about 10 to 52 days, the year 1992-93, February, 1996, 50 days, annual, 24-3-2000, the year, the 31st day of March of the year, three years, '45, the year, the 31st day of March of the year, the month of March, three years, Form 11, Section 16B, 2001, 1961

GPE: Trichur, Kerala, assessee, Counsel, Workmen, Trichur, shares39, Ref, Ref, Ref, New Delhi, Smt

ORDINAL: second, First, first

PRODUCT: consideration1, the Full Bench, 210, 234A

LOC: year.15, CGT(A).48, Act.54

MONEY: 91 per cent, 99.7 per cent, 100 per cent

FAC: Schedule II

TIME: 9-11-1992