Commissioner of Income Tax Vs. United Vanaspati Ltd.

Decided On : Aug-06-2008

Court : Himachal Pradesh

LAW: the IT Act, Section 115J, the IT Act, the Companies Act, Section 115J, the IT Act, the IT Act, Section 115J, Section 115J, the IT Act, Section 115J, Section 115J. Under Section 234B, Section 234C, Section 115J, Section 115J, Section 115J, Section 115J, Section 115J, Section 115J., Section 115J

PERSON: Deepak Gupta, Chandigarh, Vinay Kuthiala

NORP: J.1, Punjab

ORG: the Tribunal, Chandigarh Bench, Sections 234B, United Vanaspati Ltd., AO, AO, Sections 234B, AO, Tribunal, Reliance, Kwality Biscuits Ltd., CIT, Sections 243B, CIT, Kwality Biscuits Ltd., dismissed.8, the apex Court, High Courts, The Gauhati High Court, Assam Bengal Carriers Ltd., CIT, Sections 234B, Act.10, Madhya Pradesh High Court, Itarsi Oils & Flours, CIT, Sections 234B, The Madhya Pradesh High Court, the Madras High Court, CIT, Holiday Travels, ITO, The Bombay High Court, CIT, Kotak Mahindra finance Ltd., Haryana High Court, CIT, Upper India Steel Mfg, Co. Ltd., CTR, P & H, ITR, Sections 234B, the High Courts, Sections 234B, AO, Kwality Biscuits Ltd., CIT, Saurashtra Oil Mills Association, Madras High Courts, Sections 234B

CARDINAL: 234C, 1961?2, 12,40,000, 1, less than, less than, 234C, 2000]243ITR519(KAR, 243C, 2006]284ITR434(SC, 234C, 2001]250ITR686(MP, 234C, less than, less than, 2003]263ITR307(Mad, 2004]265ITR119(Bom, 192, 385, 279, 123, 234C, 234C, 2000]243ITR519(KAR, 234C

DATE: 1961, 1990-91, 1956, 1961, the 1st day of April, 1988, the 1st day of April, 1991)(hereafter, previous year, 1st April, 1988, 31st March, 1991, the end of the year, 26th April, 2006, 2004, 2005, the end of each quarter

MONEY: 30 per cent, thirty per cent, 30 per cent, the 30 per cent

GPE: Counsel, Gujarat, Madhya Pradesh, Bombay