Britannia Industries Ltd. Vs. Joint Cit and ors.

Decided On : Sep-23-2004

Court : Kolkata

LAW: the Income Tax Act, section 32AB(3, section 32AB, the Companies Act, the Income Tax Act, the Companies Act, section 115J, Chapter IV, Chapter VI-A, Chapter IV, the Companies Act, section 72, section 80HHA;(b, section 32, the Companies Act, section 32, the Companies Act, section 32(1, this Finance Act, the Finance Act, the Finance Act, section 32AB, the Companies Act, the Income Tax Act, the Finance Act, the Income Tax Act, the Income Tax Act, the Income Tax Act, the Income Tax Act, the Companies Act

PERSON: D. K. Seth J.The, Pal, Pal, Pal, Agarwal, 115JA, 115JA, of(i, of(i, Pal, O. R. M. M. SP, Pal, Agarwal, R. N. Sinha J.I

DATE: year, 1988-89, the previous year, the assessment year, 1961, the assessment year 1988-89, year 1988-89, the assessment year 1988-89, the expiry of, six months, the previous year, the previous year, earlier years, 1956, 1 of 1956, 1964, the previous year, 1)(a, 1956, 1989, 1989, 1989, '10, 1956, 1989, 1956, 1961

CARDINAL: 3, 3, 56, two, 1, One, two, two, 2001]251ITR382(Cal, 2002]255ITR273(SC, 1972]86ITR300(Cal, 1, 5, 3, 2004]267ITR121(Cal, 1, 3, 3, 1, 2, 115J, 115J, 1, 2, 3, 3, 1, 5),whichever, 2, 3, 1, 1, 7, 1964);(iv, 1, 1, 2, 1, 1, 5, 2, 2)(i, 3, 1, 2, 3, 1-4-1991, 1, 2, 3, 1, 2)(i, 3, 3, 2)(i, 1967]63ITR404(SC, 1965]57ITR306(SC, 2002]255ITR205(Mad, 2, two, 32AB(1)(a, 3, 5

MONEY: 20 per cent, twenty per cent, 20 per cent, 20 per cent

ORG: Tribunal, Northern India Theatre, P) Ltd., ITD 42, TM, CIT v. Dinjoye Tea Estate, the Gauhati High Court, CIT, the Calcutta High Court, CIT, Warren Tea Ltd., Apollo Tyres Ltd., CIT, CIT, the Division Bench, Assam Brook Ltd., CIT, the Calcutta High Court, Apollo Tyres Ltd., the Calcutta High Court, Appollo Tyres Ltd., Apollo Tyres Ltd., Legislature, the Gauhati High Court, the Calcutta High Court, Warren Tea Ltd., Apollo Tyres Ltd., Brook Ltd., Tribunal, Tribunal, Tribunal, Tribunal, Apollo Tyres Ltd., Assam Brook Ltd., the Development Bank, the Eleventh Schedule, and(b, Legislature, Legislature, Legislature, the Calcutta High Court, CIT, Cocanada Radhaswami Bank Ltd., CIT, Tamil Nadu Mercantile Bank Ltd., Apollo Tyres Ltd., the Apex Court, UTI, Legislature, the Gauhati High Court, the Calcutta High Court, Warren Tea Ltd., the Calcutta High Court, Warren Tea Ltd., the Gauhati High Court, Apollo Tyres Ltd., the Calcutta High Court, Assam Brook Ltd., The Apex Court, Apollo Tyres Ltd., Tribunal, Xerox

ORDINAL: second, first, first, second

EVENT: Parts II, Parts II

FAC: 288

GPE: Nawn Estate