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Sep 12 1996

Commissioner of Income Tax Vs. First Leasing Co. of India Ltd. (Cit V. ...

Court: Chennai

Decided on: Sep-12-1996

Reported in: (1997)140CTR(Mad)218

out of its order.Case Law Analysis:VR. C. RM. Adaikkappa Chettiar v. CIT (1970) 78 ITR 285 (Mad) and CIT v. Scindia Steam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) followed.Application:Also to current assessment years.A. Y.:1977-78Dt. Ord.:12-9-1996Income Tax … (Cal), CEPT v. Shri Lakshmi Silk Mills Ltd. (1951) 20 ITR 451 (SC) and Ajodhpya Prasad Tara Chand Khokra v. CIT (1967) 66 ITR 576 (All) relied on. Blue Bay Fisheries (P) Ltd. v. CIT (1987) 166

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