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M/S GT Cold Storage & Ice Factory v the Cit - Income Tax Reference   flag 

[2004] INUPHC 550
High Court of Judicature at Allahabad
India
16th August, 2004

Legislation Cited

Legislation Name Provision
Finance Act, 1973 s2, s80

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
78 Itr 319 78 ITR 319 2
(1969) 73 Itr 692 (1969) 73 ITR 692 circa 1969 4
CIT VS Mahalaxmi Ice and Cold Storage (1996) 84 ITR 493 circa 1996 2
(1996) 280 Itr 668 (1996) 280 ITR 668 circa 1996 2
CIT v Chidambaram 106 ITR 292 circa 1996 13
(2002) 256 Itr 289 (2002) 256 ITR 289 circa 2002 2
Cases of Brij Mohan Das Laxman Das v Commissioner of Income Tax (1997) 223 ITR 825 circa 1997 10
(2003) 263 Itr 315 (2003) 263 ITR 315 circa 2003 2
Commissioner of Income Tax Vs Trilok Nath Mehrotra (1998) 231 ITR 278 circa 1998 2
(1991) 191 Itr 657 (1991) 191 ITR 657 circa 1991 2
Dulichand Laxminarayan v CIT (1956) 29 ITR 535 circa 1956 8
(2003) 263 Itr 261 (2003) 263 ITR 261 circa 2003 2
Suwalal Anandilal Jain v CIT (1997) 224 ITR 753 circa 1997 4
Rashik Lal And Co v CIT 229 ITR 458 circa 1998 6
138 Itr 628 138 ITR 628 circa 1998 2
(2002) 253 Itr 496 (2002) 253 ITR 496 circa 2002 2

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