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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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