J. Thomas and Co. (P) Ltd. Vs. Commissioner of Income Tax

Decided On : Jan-27-2005

Court : Kolkata

LAW: Section 32AB(3, the Companies Act, the Finance Act, the IT Act, the IT Act, Section 14, Section 14, the Companies Act, the Companies Act, Section 32AB(3).Order

PERSON: ORDERD.K. Seth, Bajoria, J.P. Khaitan, Bajoria, Mullick, Bajoria, Bajoria, Mullick, Bajoria, Bajoria, Mullick, Mullick, Mullick, Bajoria, Mullick, Mullick, Mullick, Bajoria, Mullick, Bajoria, Bajoria, Mullick, Mullick, Soumitra Pal

NORP: J.1

CARDINAL: two, 1.1, five, three, 14, 9.1, 2004]267ITR585(Cal, 1, 9.1, 19, 19, one, 2, 1992).He, 2004]271ITR123(Cal, 32AB(5).3.1, 2004]267ITR121(Cal, 2002]255ITR273(SC, 1, 3, 5, 2001]249ITR597(Bom, 5, 3, 4, 5, 1, 2

EVENT: Parts II

DATE: 1956, 1989, 1990, five assessment years, 1989-90, 1990-91, 1991-92, three assessment years, 1st April, 1989, 1961, 1986-87, 1987-88, 1988-89, years, at least 20 years to 5 years', years, years, 1608, year, 1989-90, 1990-91, 1st April, 1989, 1956, 1)(a, 5 years old, previous years, 1989-90, 1990-91, 1989-90, 1990-91

ORG: Tribunal, AO, Tribunal, AO, Department, Tribunal, Reliance, J. Thomas & Co. Ltd., CIT, Tribunal, Tribunal, J. Thomas & Co. Ltd., Pram, Judicial Dictionary, J. Thomas & Co. Ltd., Division Bench, J. Thomas & Co. Ltd., Britannia Industries Ltd., CIT, Britannia Industries, Assam Brook Ltd., CIT, Apollo Tyres Ltd., CIT, the Bombay High Court, CIT v. Veekaylal Co., P) Ltd., the Eleventh Schedule, Britannia Industries Ltd., Britannia Industries Ltd., Tribunal

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

WORK_OF_ART: Reprint Edition

GPE: Sections 32AB(3

MONEY: 20 per cent

PRODUCT: Section 115JA and Section 115J