Commissioner of Income-tax Vs. S.P. Jaiswal Estates (P.) Ltd.

Decided On : Jan-27-1992

Court : Kolkata

LAW: Section 256(1, Section 32A, Section 32A, Section 32A, Section 2(7)(c, the Finance Act, Section 2(7)(c, the Finance Act, Section 8(3)(b, Rule 13, Section 2(7)(c, the Finance Act, the Finance Act, Section 32A(2)(b, Section 80J, Section 80, Section 32A, Section 32A, Section 32A, Section 32A., Section 32A., Section 32A.21, Section 32A, Section 80J, Section 80

PERSON: Ajit K. Sengupta, I. T. Ref, Webster, Poddar, Poddar, Poddar

DATE: 1961, the assessment year 1981-82, 1961, 1961, the last year's, the earlier year, 1981, March 7, 1989, 1978, 1978, 1978, 1961, the 31st day of March, 1976, the 31st day of March, 1976, J. 24

ORG: Tribunal, the Commissioner of Income-tax (Appeals, Tribunal, Tribunal, Tribunal, Tribunal, the Eleventh Schedule, CIT, the Sky Room Private Ltd., CIT v. Casino (Pvt.) Ltd., Sky Room Pvt. Ltd., Sky Room Pvt Ltd., G.A Renderian Ltd., CIT, the Supreme Court, Chowgule and Co. Ltd., Union of India, the Supreme Court, the Central Sales Tax Act, The Supreme Court, Supreme Court, Sky Room Pvt. Ltd., Casino (Pvt.) Ltd., the Eleventh Schedule, The Kerala High Court, Casino (Pvt.) Ltd., Reliance, Sky Room Pvt. Ltd., inter alia, Legislature, Bhagabati Prasad Banerjee

CARDINAL: 2, five, 5,78,500, 3,75,000, 114, 1992]195ITR763(Cal, one, 1973]91ITR289(Ker, 1992]195ITR763(Cal, 1992]195ITR763(Cal, 1973]91ITR289(Ker, 1984]145ITR387(Cal, one, 1985ECR263(SC, one, five, 1992]195ITR763(Cal, 1973]91ITR289(Ker, 1973]91ITR289(Ker, 1973]91ITR289(Ker, two, 2, 1, 13, 1973]91ITR289(Ker, 2, 1973]91ITR289(Ker, only two, 1992]195ITR763(Cal, two

PRODUCT: Calcutta

FAC: Hotel Hindusthan International

ORDINAL: first, first, second, First, second

TIME: overnight

GPE: assessee

PERCENT: 51%