S.P. Jaiswal Estates Pvt. Ltd. Vs. Commissioner of Income-tax (No. 2)

Decided On : Feb-10-1994

Court : Kolkata

LAW: Section 256(1, Section 32A, Section 2(7)(c, the Finance Act, Section 2(7)(c, the Finance Act, the Finance Act, the Finance Act, the Amendment Rules, Rule 6AA, Section 10(5, Section 32(1, Section 32(1

PERSON: Ajit K. Sengupta, Nos, Questions Nos, S. P. Jaiswal Estates Pvt, S. P. Jaiswal Estates Pvt, Nos, S. P. Jaiswal Estates Pvt, Poddar, Poddar, Poddar, Poddar, Poddar, S.A. Wahab, Poddar, Poddar, Poddar, Manjushree Biswas, CWT, S.A. Wahab, Poddar, John Good, Jarrold, Poddar, Poddar, Poddar, Kumar Sen, J.22

NORP: J.1, Rules, Indian

DATE: 1961, '1, April 2, 1983, the assessment year 1983-84, '1, 1961, 1982, 1983, the previous year ending, November 14, 1982, year 1983-84, the assessment year 1982-83, September 22, 1993, 1981, previous year, this year, 1983, 1982, the previous year ending, November 14, 1982, year 1983-84, the assessment year 1982-83, 1983, the assessment year 1983-84.6, the previous year, year 1983-84, 1983, April 2, 1983, April 2, 1983, the assessment year 1983-84, the year, April 2, 1983, the assessment year 1983-84, the assessment year 1983-84, April 2, 1983, 1980, July 24, 1980, April 1, a financial year, April 1, a financial year, that year, July 24, the year, April 1, a financial year, that year, 1957, April 1, 1979, the years earlier, year 1979-80.11, 1992]194ITR429(Cal, 1962, 1961, 1981, August 1, 1981, year 1982-83, August 1, 1981, December 31, 1981, August 1, 1981, the previous year, year 1982-83, the 1st day, the previous year, year 1982-83, August 1, 1981, December 31, 1983, April 2, 1983, year 1983-84, April 1, 1983, year 1983-84, the assessment year 1984-85, the first day of April, 1983, 1983-84, 1983, the assessment year 1983-84, the assessment year 1984-85, 1922, 1961, 1963, 1963, 1982, 1961, 1982

ORG: the Tribunal for the opinion, Tribunal, Tribunal, Tribunal, Tribunal, Appellate Tribunal, Appellate Tribunal, Tribunal, CIT, CIT, CIT, CIT, Tribunal, Burrakur Coal Co. Ltd., CIT, Burrakur Coal Co. Ltd.'s, the Supreme Court, CIT, Isthmian Steamship Lines, the Supreme Court, CIT, The Kerala High Court, Burrahur Coal Co. Ltd., CIT, Kerala High Court, S.A. Wahab's, the Supreme Court, CIT, Moran Tea Co., the Kerala High Court, CIT, Revenue.13, the Supreme Court, CIT, Taj Mahal Hotel, The Supreme Court, Lordships, the Court of Appeal, Sons Ltd., The Supreme Court, the Court of Appeal, Lordships, Legislature, the Supreme Court, R. C. Chemical Industries, CIT, Reliance, Scientific Engineering House P. Ltd., CIT, the Supreme Court, Supreme Court, Scientific Engineering House P. Ltd.'s, the Supreme Court, Taj Mahal Hotel's, Legislature, R. C. Chemical Industries', R. C. Chemical Industries', CIT, Taj Mahal Hotel, The Supreme Court, The Supreme Court, Taj Mahal Hotel's, Legislature, R. C. Chemical Industries'

CARDINAL: 2, 2, 3., 4., 3, 2, 4, five, 2, 3, 4, 5, 2, 3, 1, 1994]209ITR298(Cal, more than 51, 1, 1994]209ITR298(Cal, 2, 3, 4, 1991]188ITR603(Cal, 4, 1, 1992]196ITR179(Cal, 1, 1, 2, two, 1, 1982]135ITR804(Cal, 809, 1982]135ITR804(Cal, 1990]182ITR464(Ker, 1980.10, 1982]135ITR804(Cal, 809, 1990]182ITR464(Ker, 1988]171ITR348(Cal, 1BB, 6AA, 1981.12, 1990]182ITR464(Ker, 1, 1971]82ITR44(SC, 1, 214, 48, 1, 214, 134, one, 15, 1986]157ITR86(SC, five, 1986]157ITR86(SC, 1971]82ITR44(SC, 134, one, 1982]134ITR330(Delhi, one, 1971]82ITR44(SC, 1971]82ITR44(SC, 1982]134ITR330(Delhi, five, 1961.20

GPE: assessee, assessee, assessee, S. P. Jaiswal Estates Pvt, Smt, India, India, India, Delhi, Delhi

PRODUCT: Calcutta, Section 35B(1)(b, 330, 330

FAC: Hotel Hindusthan International'

MONEY: 60 per cent, 30 per cent, 40 per cent, 40 per cent

ORDINAL: second, second

EVENT: Section 43(3