Commissioner of Income-tax Vs. Vinar Systems Pvt. Ltd.

Decided On : Sep-16-1991

Court : Kolkata

LAW: Section 256(1, Section 43B, Sales Tax Act, Section 43B, Explanation 2 to Section 43B of the Income-tax Act, the Finance Act

PERSON: Ajit K. Sengupta, K. S. Lokhandwala, K. S. Lokhandwala, Kumar Sen, J.7

NORP: J.1

DATE: 1961, the assessment year 1984-85, 1961, April 1, 1984, the previous year, the previous year, the previous year, the next year, the last quarter, the last date of the year, 1961, 1960, 1987, October 18, 1987, 1961, 1989, April 1, 1984, 1989, the last quarter of the year, July, the first week of August, 1983, 1989, 5,41,987, 1980, December 20, 1990

CARDINAL: 2, 5,04,316, 3,40,054, 2,01,933, 12, 31, 305, 31, 305, 5,04,316, 37,671, 37,671, 1991]191ITR676(Cal, 104

ORG: Tribunal, Central, Assessing, Central, Central, Assessing, the Sales Tax Acts, Assessing, Tribunal, India Automobiles, ITO, Tribunal, Explanation, the Tribunal, Ahmedabad Bench, ITO, ITD, Tribunal, Central, Tribunal, Tribunal, the Tribunal, Ahmedabad Bench, ITO, ITD, Tribunal, Tribunal, CIT, Sri Jagannath Steel Corporation

GPE: West Bengal, States, assessee, assessee, States

FAC: Sundry

PRODUCT: Calcutta