Commissioner of Wealth-tax Vs. Sun Jute Press (P.) Ltd.

Decided On : Feb-11-1993

Court : Kolkata

LAW: Section 27(3, Section 40(3)(vi, the Finance Act, Section 40, the Finance Act, Section 40(3)(vi, the Finance Act, Section 40(3)(vi, the Finance Act, Section 40, Section 40, Section 40, Section 40(3, the Finance Act, Section 40(3)(vi, the Finance Act, Section 40, Section 40, Section 40(3, Section 40 of the Finance Act

PERSON: Ajit K. Sengupta, Buildings, Kumar Sen, J.13

NORP: J.1

DATE: 1957, years 1984-85, 1985-86, '1, 1983, 1957, years 1984-85, 1985-86, 1983, 1983, the assessment year 1983-84, 1989, 1983, 1983, 1983, 1983, 1983

ORG: Tribunal, Tribunal, the Tribunal the assessee, Reliance, Tribunal, Varadaraja Theatres (, WTO, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Reliance, CIT, Ajmera Industries Pvt, the Supreme Court, CIT, Vikram Cotton Mills Ltd., Legislature, Tribunal, CIT v., Scindia Steam Navigation Co. Ltd., the Budget Speech, Parliament, Budget Speech, ITR, the Budget Speech, Finance, CEPT, Shri Lakshmi Silk Mills Ltd., Tribunal, Tribunal, Tribunal, Tribunal

CARDINAL: 2, 3, 29, 1983.3, 1976]103ITR245(Cal, 1988]169ITR597(SC, 1961]42ITR589(SC, only one, 3, one, 140, 32, one, 1951]20ITR451(SC

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

GPE: assessee, Clause, assessee'.7, evidence.12