Hope (India) Ltd. (Now Poddar Udyog Ltd.) Vs. Commissioner of Income-tax

Decided On : Apr-07-1999

Court : Kolkata

LAW: Section 256(1, Section 23(1, Section 23(1, Section 23, Section 23, Section 22, Section 22, Section 23, Section 23, Section 23(1, Explanation 1 below Section 23, Section 5, Section 2, Section 4 of the Act, Section 23(1, Section 5, Section 5 aforementioned.13, Section 5

ORG: S.B. Sinha, Bench-C, Tribunal, Poddar Court', the Calcutta Municipal Corporation, Assessing, Suit No, Overseas Communication Services, Post, Telegraph Department, the Government Departments, Department, The Appellate Tribunal, the Calcutta Corporation, Central Government Departments, the Central Government Departments, the Central Government, Central Excise, The Accountant-General, the Hiring Committee, Departments, the Calcutta High Court, Babulal Raj Garhia, the Calcutta High Court, Krishanlal Seal, ITC, ILR, Tribunal, CIT, CIT, CIT, CIT, CIT, Alagappan, Hamilton, Co. Pvt, CIT, inter alia, Hamilton, Co. Pvt. Ltd, CIT, Tribunal, CIT, Sassoon, Co. Ltd., CIT, CIT, CIT, Hindustan Housing and Land Development Trust Ltd., Ondal Investments Co. Ltd., CIT, CIT, CIT, ITR, CIT, CIT v. Chanchani Brothers, CIT, Burlop Commercial Pvt. Ltd, CIT, Nadiad Electric Supply Co. Ltd., Bench, Tribunal, Appellate Tribunal, Sections 2, Tribunal, Division Bench, Hamilton, Co. Pvt. Ltd.'s, Tribunal, the Taxation Laws (Amendment) Act, Explanation, the Taxation Laws (Amendment) Act, Board, Black's Law Dictionary, Judicial Dictionary, IRC, Pakenham, LJKB 882, AC 252, E. D. Sassoon, Co. Ltd., CIT, Oxford Dictionary, the House of Lords, AC, income'.7, CIT, Anamallais Timber Trust Ltd., CIT, Co., State, 1ITC 365 (Cal, Webb v. Stenton, Garnishees, the High Courts, the Supreme Court, Vide CIT, CIT, K.R.M.T.T. Thiagaraja Chetty and Co., the Judicial Committee of the Privy Council in Commissioners of Taxation, AC 588, Sassoon, ITR, CIT, Sassoon, The High Court, CIT, Hindustan Housing and Land Development Trust Ltd., Ondal Investments Co. Ltd., CIT, the Calcutta High Court, CIT, Seth Pushalal Mansingkka, CIT, CIT, CIT, Bassoon, The Patna High Court, CIT, Chanchani Brothers, CIT, Burlop Commercial Pvt, CIT v. Nadiad Electric Supply Co. Ltd., the Bombay High Court, unit,20, the Transfer of Property Act, the Rent Control Act, the Rent Controller, Tribunal, xerox

NORP: J.1, Departments, R., R., R.

DATE: 1961, the assessment year 1984-85, 1961, the previous year, 1984-85, annual, annual, year, annual, 1987, 1982, 1982, annual, year 1983-84, more than 15 years, earlier years, annual, September, 1982, more than 15 years, September, 1982, September, 1986, March, 1987, April, 1987, September 1, 1982, September 27, 1982, September 2, 1986, September 1, 1982, September 1, 1982 to August 31, 1985, October 16, 1985, April 1, 1987, September 1, 1982 to December 31, 1983, January 1, 1984, the previous year, 1984-85, annual, the year, 1932, 1933, the subsequent year, the year, the particular year, 1980, the assessment year, the assessment year, 5, 14, 22, the year 1984, the financial year, a past year, annual, such past year, years, annual, the year, annual, annual, the assessment year 1976-77, annual, year, annual, year, 1975, a year, a year, the year, 1975, annual, the year or years, annual, the year, 1268, 2280, 1868, 59, 1228, 1918, c. 40, 1928, annual, 52, 1950]18ITR472(SC, 11, 1950]18ITR472(SC, 1953]24ITR525(SC, 1992, April 1, 1945, March 31,1946, November 6, 1947, February 17, 24, 1948, the accounting year 194546, 1982, 1967]66ITR159(SC, 1980, the assessment year, the assessment year, the year, the year, the year, the year, years, this year

PRODUCT: Calcutta, Calcutta, Calcutta, Victoria Chapter 34

CARDINAL: 2/3rds, 18, 2, 18, 2/3rds, 8.50, 8.46, one, 8, 9, 8.50, 2/3rds, 16,307, 49,35,648, 35 to 37, 8.46, 1,37,43,243, 5.57, three, 6, 293, 1951]20ITR160(Bom, 1987]163ITR517(Delhi, 1987]163ITR519(Delhi, 1987]163ITR524(Delhi, 1987]164ITR690(Mad, 1992]194ITR391(Cal, arrear, 1992]194ITR391(Cal, 1983]141ITR419(Cal, 1990]184ITR484(Cal, 1964]53ITR114(SC, 1986]161ITR524(SC, 1998]232ITR2(SC, 1979]116ITR143(Cal, 1989]179ITR8(Cal, 126, 322, 1965]56ITR42(SC, 1986]161ITR418(Patna, 1988]173ITR522(Cal, 1971]80ITR650(Bom, 1992]194ITR391(Cal, 1, 1992]194ITR391(Cal, 392, 22, 23, 395, 1, two, 398, 29, 822, 2, 689, 440, 3, 96, 43, 528, 50, three, three, two, 1888, 1889, 14, One, 1888, 21, 16, 17, 59, 1950]18ITR333(Mad, 1925, 1946, 532, 518, 1900, 194, 392, 1964]53ITR114(SC, 119, 121, two, 1986]161ITR524(SC, 1998]232ITR2(SC, 1979]116ITR143(Cal, 1989]179ITR8(Cal, 1992]194ITR391(Cal, 126, 1965]56ITR42(SC, 1986]161ITR418(Patna, 1988]173ITR522(Cal, 525, 1971]80ITR650(Bom, 19, 19

PERSON: Rabindra Sarani, Rabindra Sarani, Golap Sundari Dassi, Jamnadas Prabhudas, Appex, Appex, N.K. Poddar, Poddar, Prabhabati Bansali, Gajapathy Naidu, Mariappa Gounder, Simplex Concrete Piles, Amar Nath Khandelwal v., Askohbhai Chimanbhai, Saha, Hamilton, Stroud, Stroud, James, Malins V. C., Lr 6 Eq, Watson Eq, 2nd Ed, Exs, Dodgson, Drew, Leigh v. IRC, Accrue, Fry, Brooks, Mukerji, J., Brooks, Satyanarayana Rao, J., Ahmedbhai Umarbhai, Mukerji, Rogers Pyatt Shellac, W. S. Try Ltd., Johnson, him.8, Ahmedbhai Umarbhai, Kirk, Hamilton, A. Gajapathy Naidu, P. Mariappa Gounder v., Simplex Concrete Piles, Sen-gupta J., Hamilton, Amar Nath Khandelwal v., Ashokbhai Chimanbhai, the A. R. (C, D.P. Sircar-I, J.25

GPE: West Bengal, Madgul Udyog, India, question.5, M.R., Hayward, West v. Milter, Colquhoun, Colquhoun, Bombay, India, Bombay, India, India, made.19

ORDINAL: sixth, fourth, first

WORK_OF_ART: Black's Law, Receivable, 1 All ER