Commissioner of Income-tax Vs. Chemcrown (India) Ltd.

Decided On : Jan-29-2003

Court : Kolkata

LAW: Section 256(1, Section 37(2A, Section 36(1)(iii, Section 37(2A, Section 37, Section 37, Explanation 2 to Section 37(2A, Section 37(2B, the Finance Act, Explanation 2, Explanation 2, Explanation 2, Section 37(2A, Section 36(1)(iii, Section 36(1)(iii, Section 36(1)(iii

PERSON: D.K. Seth, R. A. No, Khaitan, Khaitan, Khaitan, Khaitan, Pondicherry, Khaitan, Pondicherry, Addl, Granulated Fertilizers, Feeds, I. T. A. No, Pondicherry, R.N. Sinha, J.27

NORP: J.1, Catholic

CARDINAL: Two, 590, 2,03,846, 574, 2, 2A, 1, 2, 2A, 2B, two, One, 2.13, 2.14, 1995]215ITR165(SC, 1977]106ITR424(Guj, 1976]104ITR541(All, 1, 1991]191ITR674(Cal, 1997]225ITR118(AP, 1995]215ITR165(SC, 1985]156ITR453(Guj, 1988]171ITR181(Cal, 1991]190ITR576(Delhi, 15, 16, 1975]98ITR20(All, 1982]138ITR843(Bom, 1982]137ITR400(Guj, 427, 1993]201ITR711(All, 1994]209ITR596(Ker, 1995]216ITR479(Bom, 1997]225ITR560(Mad, 23, 24, 25

DATE: 1961, 1997, 1997, the previous year 1989-90, year 1990-91, April 1, 1976, 1983, April 1, 1976, the previous year, the previous year, the previous year, the previous year, the subsequent year, the previous year, the previous year, the subsequent year, 1999, January 15, 2003--, previous year, '22, the previous year

ORG: Appellate Tribunal, inter alia, Tribunal, Legislature, Department, CIT, the Supreme Court, CIT, Patel Brothers, Co. Ltd., CIT, Patel Brothers, Co. Ltd., Brij Raman Dass, Sons, CIT v. Eskaps, The Andhra Pradesh High Court, CIT, Andhra Sugars Ltd., Patel Brothers', The Gujarat High Court, CIT, Central India Builders, The Rajasthan High Court, CIT, Anjani Kumar, Co., P) Ltd., CIT, Orient Paper Mills Ltd., CIT, Expo Machinery Ltd., the Delhi High Court, Prem Spinning, Weaving Mills Co. Ltd., CIT, CIT v., Aniline Dyestuffs and Pharmaceutical, CIT, Tetron Commercial Ltd., CIT, CIT, Tiruvalla v. State, Reliance, Phaltan Sugar Works Ltd., CIT, CIT, Sujanni Textiles, Tribunal, xerox

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

GPE: Green Roadways, Delhi, Kerala

PRODUCT: Explanation 2

FAC: Saraya Sugar Mills