Deputy Commissioner of Income Tax Vs. Lipton India Ltd.

Decided On : Nov-29-1995

Court : Kolkata

LAW: Chapter XX-C, the IT Act, the IT Act, the IT Act, the IT Act, the IT Act, the IT Act, the IT Act, Chapter XIX, Chapter XIX

ORG: ORDERABDUL RAZACK, the Appellate CIT (A/C, AO, AO, AO, the Chief CIT, Calcutta, AO, AO, AO, AO, the A/C III, the A/C, AO, CIT Tech, Calcutta, AO, AO, AO, Department, Department, Department, Department, AO, AO, AO, the A/C, The A/C, AO, AO, AO, The Central Board of Direct Taxes (Board, CTR, the Delhi High Court, National Agrl, Marketing Federation of India Ltd., Union of India & Ors, Reliance, Tribunal, Bonita India Ltd., ITO, ITD 206, AO, AO, AO, Government, AO, Sec, ITO, AO, Act.10, Treasury, AO, AO, AO, the Government Treasury, Government, AO, AO, AO, AO, the A/C, AO, the Supreme Court, ITO, Bombay Dyeing & Mfg. Co., First Addl, ITO, Shantilal Rawji, the Bombay High Court, Blue Star Engg., Bombay) P. Ltd., CIT, AO, the Honble Supreme Court, CIT, Model Mills Nagpur Ltd., Kil Kotagiri Tea & Coffee Estate Co. Ltd., CPC, the apex Court, ITO, Volkart Bros., AO

PERSON: J. M. :We, Delhi Bench, reproduce s. 237, M. K. Venkatachalam, M. C. Nair, S. A. L. Narayana Row, T. S. Balram

CARDINAL: 244(1A, 3, 226, 3, 226, 3, 226, R-12/89-90/16, 3, 226, 244(1A, 244(1A, 244(1A, 226, 244(1A, 244(1A, 244(1A, 244(1A, 244(1A, 3, 226, 3, 226, 4, 220, 221, two, 154, 209, Jour, 51, 1981]130ITR928(Delhi, 244(1A, 37, 219, 240, 244(1, 244(1A, 244(1A, 244(1A, 3, 226, 221, 3, 226, 244(1A, 244(1A, 210, 244(1A, 156, 244(1A, 244(1A, 237, 237, 237, 244(1A, 226(3, 237, 237, 244(1A, 244(1A, 237, 237, 237, 3, 226, 226(3, 226(3, 226(3, 226(3, 237, 243, 237, two, 243, 243, 244(1A, only one, 156, 244(1A, 226(3, 244(1A, 244(1A, 244(1A, 154, 154, 1958]33ITR290(Ker, 34, 1969]73ITR283(Bom, 1967]64ITR67(SC, 1988]174ITR579(Ker, 1971]82ITR50(SC, two, 154, 244(1A, 244(1A

DATE: 13th March, 1989, 12th April, 1989, 30 days, 30 days, 11th May, 1989, 30 days, 1961, 27th April, 1989, 27th April, 1989, 1985-86, the year under appeal.4, Aug., 1989, 1st Dec., 1989, Aug., 1989, 15th June, 1990, 1961, 1st Dec., 1989, 1961, Jan., 1977, 1977, 1991, 31st March, 1975, 1961, 30 days, 30 days, 140A, 1961, that year, paid.15, 1958]34ITR143(SC, 1962, 1967

GPE: West Bengal, West Bengal, West Bengal, West Bengal, West Bengal, West Bengal, West Bengal, M. Kumaran

NORP: CIT(Tech, CIT(Tech, CIT(Tech, CIT(Tech

PRODUCT: Calcutta, Calcutta, Calcutta, Circular

ORDINAL: first, second, 11th, second

EVENT: II

LOC: Act.12

FAC: Revenues