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Ethnor Ltd. Vs. Cit

Court : Mumbai

Appellant : Ethnor Ltd.

Respondent : Cit

Subject : Direct Taxation

Reported in : [2003]126TAXMAN408(Bom)

J.P. Devadhar, J.All these four Income Tax References under section 256(1) of the Income Tax Act, 1961 were heard together and are disposed of by this common judgment, as common issues are involved in all these...

Ethnor Ltd. Vs. Commissioner of Income-tax

Court : Mumbai

Appellant : Ethnor Ltd.;commissioner of Income-tax

Respondent : Commissioner of Income-tax;khandelwal Laboratories P. Ltd. and German Remedies Ltd.

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37, 37(3A), 37(2B) 37(3B), 37(1), 37(3) and 40A; Companies (Profits) Surtax Act, 1964

Reported in : (2003)181CTR(Bom)550; [2003]260ITR401(Bom)

J.P. Devadhar, J.1. All these four income-tax references under Section 256(1) of the Income-tax Act, 1961, were heard together and are disposed of by this common judgment, as common issues are involved in all these references.2....