Commissioner of Income-tax Vs. Empire Jute Co. Ltd.

Decided On : May-16-1986

Court : Kolkata

LAW: Section 256(1, Section 80B(5, Section 80A(2, Section 80, Section 80M of the, Section 80G and Section 80M of the Income-tax Act, Chapter VI-A, Section 280C, Section 71, Section 72, Section 80-1, Section 80E(1, Section 80B(5, section 80A(2, Section 80M, Section 71, Section 72 of the Act, Section 99 and Section 85A, Section 80M, Section 80M, Section 80M, Section 80E., Section 80E, Section 80E, Section 32(2, Section 80E(1, Section 80E, Section 80M, Structurally, Section 80M, Section 80M., Section 80M, Section 80M or Section 80, Section 71, Section 72, Section 32(2, Section 80M, Sections 71 and 72, Chapter IV, Chapter VI, Chapter VI-A, Chapter, Section 71, Section 72, Chapter VI, Chapter VI, Section 80, Section 80M of the Act

PERSON: Kumar Sengupta, Benches, Addl, Bhattacharjee, Addl, Bhattacharjee, Tulzapurkar J., Tulzapurkar J., i. e., i. e., Kumar Sen

NORP: J.1

DATE: 1961, the assessment year 1972-73, 1961, the earlier years, 1961, the year, the earlier year, April 1, 1968, the year, earlier years, 1961, 1980, year, 1961, April 11, 1978, at least a year, eight years, a particular year, a particular year, year, the following year, the following year, the earlier years, the earlier years

ORG: Tribunal, Appellate, Appellate, Department, Tribunal, Department, Sections 80, Appellate, Appellate, Appellate Tribunal, Bombay Bench, Tribunal, Tribunal, Tribunal, Sections 80, Reliance, CIT, Orient Paper Mills Ltd., Cloth Traders, Finance, the Supreme Court, Cloth Traders, CIT v. Mcleod & Co. Ltd., Tribunal, National Engineering Industries Ltd., CIT, the Supreme Court, Cloth Traders, the Supreme Court, Cloth Traders, Cambay Electric Supply Industrial Company Ltd., CIT, Union of India, the Supreme Court, Chandrachud C.J., Cambay Electric Supply Industrial Co. Ltd., CIT, Cloth Traders', Cambay Electric Supply Co.'s, Cambay Electric Supply Co.'s, the Fifth Schedule', Cambay Electric Supply Co.'s, Cambay Electric Supply Industrial Company Limited, CIT v. Mcleod & Co. Ltd., Tribunal, Tribunal

CARDINAL: 2, 80A(2, 80, 80, 80, 1983]139ITR763(Cal, 1979]118ITR243(SC, 790):'Therefore, 1979]118ITR243(SC, 1982]134ITR674(Cal, One, 7, 675):'So, 1978]113ITR252(Cal, 1979]118ITR243(SC, 1979]118ITR243(SC, 1978]113ITR84(SC, 1985]155ITR120(SC, 9, 137 to 140, 1, 1, 1, one, 1978]113ITR84(SC, 1979]118ITR243(SC, 1979]118ITR243(SC, 1979]118ITR243(SC, 1978]113ITR84(SC, 1, 1, 1978]113ITR84(SC, 1, one, 1, 1, 91, 1, three, 1, 94, 1, three, two, 30, 1, 1, 1, 1, 1, 1, 1, 1978]113ITR84(SC, 1, 10, 1978]113ITR84(SC, one, 1982]134ITR674(Cal, 1985]155ITR120(SC

FAC: Sections 71 and 72, Sections 80

PRODUCT: Act.4

ORDINAL: first, first, First, secondly, thirdly, first, first, first

MONEY: 8 per cent

LOC: Statesman

PERCENT: 8%, 8%, 8%, 8%, 8%, 8%, 8%

GPE: J.12