Commissioner of Income-tax Vs. Radha Nagar Cold Storage (P.) Ltd.

Decided On : Jun-04-1980

Court : Kolkata

LAW: Section 256(1, the I.T. Act, Section 2(6)(d, the Finance Act, Section 2(6)(c, the Finance Act, Section 80J(1, Section 80J(4, the I.T. Act, Section 80J, the I.T. Act, the Finance Act, Section 2(6, Chapter VI-A of the Income-tax Act, the Finance Act, the Explanation to Section 2(6)(d, the Finance Act, Section 271(1)(c, the I.T. Act, 1952, the Finance Act, Section 2(7)(d, the Factories Act, Section 2(6)(c, the Finance Act, Section 2(6)(c, the Finance Act, Section 2(6)(d, the Finance Act

ORG: Sabyasachi Mukharji, Tribunal, ITO, AAC, AAC, AAC, AAC, AAC, ITO, AAC, Tribunal, Tribunal, AAC, Tribunal, Legislature, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Legislature, Legislature, Third New International Dictionary, Kilmarnock Equitable Co-operative, Society Ltd., IRC, the Lord Advocate, Migdale, the Oxford Dictionary, inter alia, New International Dictionary, Phrases Legally Defined, Bench, the Allahabad High Court, CIT, the Allahabad High Court, The Allahabad High Court, the Division Bench, the Allahabad High Court, STC, Caledonian Press, CIT, Chillies Export House Ltd., ITO, AAC, Tribunal, the High Court, the High Court, The Kerala High Court, CIT v. Casino (Pvt.) Ltd.

NORP: J.1

DATE: 1961, 1968, 1969, years 1968-69, 1969-70, these two assessment years, 1961, 1961, 1968, the previous year, 1969, 1968, 1966, 1966, '10, '11, 1962, 1966, 1967, 1954, 1954)IILLJ13Cal, 1934, 1971, 1971, 1968

CARDINAL: 2, 55%.4, less than fifty-one, 6, 443, one, 42, 675, 679, 681, 683, 685, 4, 9, 543, 545, 35, 12, 1977]107ITR816(All, 1965, 16, 935, 487, 1978]115ITR73(Mad, 77, 1973]91ITR289(Ker

PERCENT: 65%

PERSON: Webster, Clyde, Guthrie, Cameron, Webster, Vol, Britannica, Vol, Addl, Justice B. N. Banerjee, Khuda Bux v. Manager, Chakravartti, Addl, Sudhindra Mohan Guha

GPE: U.K., Encyclopaedia, pp

ORDINAL: first, third

EVENT: Farrukhabad Cold Storage

MONEY: 55 per cent