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Documents citing Seshasayee Paper And Boards Limited vs Deputy Commercial Tax Officer, ... on 23 July, 1981

Inspecting Assistant Commissioner vs Renusagar Power Co. on 28 January, 1988

26. The next common ground raised in the appeals, filed by the Department, is that the CIT(A) had erred in directing the IAC(A) to give priority to the unabsorbed development rebate of earlier years over unabsorbed depreciation of earlier years in the matter of set off. The CIT(A) had relied on the decision of the Income-tax Appellate Tribunal, Madras Bench-B, in Seshasayee Paper & Boards Ltd. v. ITO [1979] 2 Taxman 84 wherein it had been held that unabsorbed development rebate of earlier years was to be given priority over unabsorbed depreciation of earlier years. The Tribunal took note of the fact that the unabsorbed development rebate was to be carried forward only for a period of 8 years, whereas unabsorbed depreciation could be carried forward indefinitely. The Tribunal stated :
Income Tax Appellate Tribunal - Allahabad Cites 18 - Cited by 0 - Full Document

Hindustan Motors Ltd. vs State Of Tamil Nadu on 12 August, 1991

This Court in Seshasayee Paper and Boards Limited v. Deputy Commercial Tax Officer [1984] 56 STC 8 has said into in no uncertain words that this section provides for two types of fact situations in which and subject to the existence of which alone a sale may be regarded as taking place in the course of export. One is where the same occasions the movement of goods from India to a place abroad and the other is where there is a transfer of documents of title after the goods had crossed India customs frontiers.
Madras High Court Cites 26 - Cited by 3 - Full Document
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