Commissioner of Income-tax Vs. Orient Paper and Industries Ltd.

Decided On : Mar-31-1993

Court : Kolkata

LAW: Section 256(2, Section 40A(5, Section 40A(5, the Finance Act, The Finance Act, Section 40(a)(v, Section 40(a)(v, Section 40A(5, Section 40(c)(iii, Section 40(a)(v, Section 40A(5, Section 40(a)(v, Section 40, Section 32, Section 40, Section 32, Section 32, Section 40(a)(v, Section 40(a)(v, Section 40A(5, Section 40(a)(v, Section 40A(5, Section 40(a)(v, Section 40(a)(v, Section 40A(5, Section 40(a)(v)/40A(5).9, Section 40(c)(iii, Section 40(c)(iii).10, Section 40A(5).11, Section 40(c)(iii, the Finance Act, Section 40(c)(iii, Section 40(c)(iii).'14

PERSON: Ajit K. Sengupta, Shri H.P. Singhee, Shri H.P. Singhee, Objects, Reasons, Kumar Sen

DATE: 1961, the assessment year 1980-81, 1961?'2, the assessment year 1979-80, year 1979-80, 1964, 1968, the assessment year 1969-70, the assessment year 1969-70, year 1972-73, the assessment years 1972-73 to 1988-89, 1968, the assessment year 1969-70, 1962, 40(a)(v, 40A(5, J. 16

ORG: Tribunal, Tribunal, Tribunal, Tribunal, Legislature, Finance, Parliament, the Bombay High Court, CIT, Yorkshire Insurance Co. Ltd., inter alia, The Kerala High Court, CIT, Tea Estates Co. Ltd., CIT, Ewart, Figgis, Tribunal, Harrisons, Crossfield, CIT, Davidson of India Private Ltd., Tribunal, Reliance, the Andhra Pradesh High Court, CIT, Vazir Sultan Tobacco Co. Ltd., CIT, Ashoka Marketing Ltd., Ashoka Marketing Ltd.'s, Tribunal

CARDINAL: 20,000, 40(c)(v, one-fifth, 1968, 67, 87, 2, 1,000, 6, 1986]162ITR565(Bom, 30, 1980]122ITR557(Ker, 1982]138ITR1(Ker, 1990]183ITR614(Ker, 1984]148ITR544(Cal, 1988]173ITR290(AP, 1984]148ITR544(Cal, 1990]181ITR493(Cal, 3, 1990]181ITR493(Cal, 1984]148ITR544(Cal, 1984]148ITR544(Cal, 545

ORDINAL: first

MONEY: 20 per cent

GPE: Sections, India, Davidson, issue.12, Davidson, Davidson