Commissioner of Income-tax Vs. New Savan Sugar and Gur Refining Co. Ltd.

Decided On : Apr-18-1989

Court : Kolkata

LAW: Section 256(1, the Companies Act, Section 40B of the Act, Section 40B, Section 37, Section 37(1, Section 37(1, Section 57(iii, Section 57(iii

PERSON: Ajit K. Sengupta, Karam, Karam, Messrs K. C. Thapar, K.C. Thapar, K.C. Thapar, Karam, Bagchi, Pal, Pal, Bose J., Prosad Banerjee J.13

NORP: J.1, Indian

DATE: 1961, 1972, the accounting year, April 1. 1970, March, 15, 1971, May 1, 500 per month, 500 per month, 13 months, June 1, 1967, annual, any financial year, monthly, monthly, a period of, 13 months, 12 months, 13 months, 1961, 1972-73, year, 12 months, the assessment year 1972-73, 1922, question.11

CARDINAL: 29,250, 29,250, 12,000, 12,000, 6,000, two, 750, 500, 2,250, 27,000, 6,000, 27,000.4, 12,000, 160, 27,000, 29,250, 27,000, 27,000, 27,000, 12,000, 160, 29,250, 1978]115ITR519(SC, 522, 1951]20ITR1(SC, 523

ORG: Thapar and Bros., Appellate, Messrs Standard Refinery, Distillery Ltd, Thapar and Bros., K.C. Thapar and Co., K.C. Thapar, Appellate, Messrs K.C. Thapar, Bros, Tribunal, Messrs K.C. Thapar, Calcutta, Calcutta, Calcutta, Tribunal, Appellate, Messrs K.C. Thapar, Tribunal, Thapar and Bros., Appellate, Tribunal, Tribunal, Messrs Karam Chand, Appellate, Tribunal, Tribunal, Messrs Karam Chand, M/s. Karam Chand, M/s. Karam Chand, M/s. Karam Chand, M/s. Karam Chand, Calcutta, Calcutta Office, M/s. Karam Chand, Government, Tribunal, The Supreme Court, CIT, Rajendra Prasad Moody, The Supreme Court, Eastern Investments Ltd., CIT, The Supreme Court, Tribunal, Appellate, Tribunal, Tribunal, Tribunal

PERCENT: 7 1/2%, 7 1/2%, 7 1/2%, 7 1/2%

ORDINAL: first, second, second

GPE: Delhi, Bombay, Delhi, Bombay, Delhi

PRODUCT: Registrars