Commissioner of Income Tax Vs. Chemcrown (India) Ltd.

Decided On : Jan-29-2003

Court : Kolkata

LAW: Section 256(1, the IT Act, Section 37(2A, the IT Act, Section 36(1)(iii, Section 37(2A, Section 37', Section 37, Section 37(2A, Section 37(2B, the Finance Act, Section 37(2A, Section 36(1)(iii, Section 36(1)(iii, Section 36(1)(iii, Section 36(1)(iii).Conclusion24

PERSON: ORDERD.K. SETH, Khaitan, Khaitan, Khaitan, Khaitan, Khaitan, Addl, Granulated Fertilizers, Feeds

NORP: J.1, Catholic

CARDINAL: Two, 590, 2,03,846, 2A, 1, 2, 2A, 2B, 2, 2, two, One, 2'.13, 2'.14, 1995]215ITR165(SC, 1977]106ITR424(Guj, 2, 1976]104ITR541(All, 1991]191ITR674(Cal, 2, 1997]225ITR118(AP, 2, 1985]156ITR453(Guj, 1988]171ITR181(Cal, 1991]190ITR576(Delhi, 1975]98ITR20(All, 138, 943, 1982]137ITR400(Guj, 1993]201ITR711(All, 1994]209ITR596(Ker, 1995]216ITR479(Bom, 1997]225ITR560(Mad

ORG: Court, Tribunal, inter alia, Tribunal, Court, Department, CIT, the Supreme Court, CIT, Patel Brothers & Co., CIT, Patel Brothers & Co. Ltd., Btij Raman Das & Sons, CIT v. Eskaps, The Andhra Pradesh High Court, CIT, Patel Brothers, the apex Court, The Gujarat High Court, CIT, Central India Builders, Rajasthan High Court, CIT, Anjani Kumar & Co., P) Ltd., Coffee, CIT, Orient Paper Mills Ltd., Court, 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

DATE: 1961, 1997'Whether, 1997'Whether, the previous year 1989-90, 1990-91, 1st of April, 1976, 1983, 1st April, 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, 1982, 1999, 15th Jan., 2003, previous year, '22, the previous year

GPE: assessee, R.A., Expln, Expln, Green Roadways, Expln, Expln, Expln, Expln, Expln, Expln, Expln, Expln, Delhi, Kerala

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

PRODUCT: answer15, question16

FAC: Saraya Sugar Mills