Commissioner of Income-tax Vs. May and Baker (India) Pvt. Ltd.

Decided On : Mar-12-1991

Court : Mumbai

LAW: the Payment of Gratuity Act, the Payment of Gratuity Act, the Finance Act, section 40A(7, section 40A(7, section 37, section 40A(7, section 40A(7, the Payment of Gratuity Act

PERSON: T.D. Sugla, Balasubramanian, Balasubramanian, Shri Mistri, Balasubramanian, Shri Mistri, George Henderson, Greaves Cotton, Raghubir Singh

NORP: J.1, British

DATE: the assessment year 1973-74, 1961, 1972, year 1973-74, 1973-74, the previous year ended on, December 31, 1972, 1972, October, 1972, the previous year, the previous year, the past years, 1973, the previous year, 1972, the previous year, 1961, April 1, 1973, 1975, May 12, 1975, year 1973-74, the year, March 24, 1975, the past years, the previous year, the previous year, 1968]68ITR200(SC, the year, the past years, the pervious year, October, 1972, the previous year, past years, the previous year, the previous year, the previous year, 1972, ' 13, the previous year, the previous year, the year

ORG: Tribunal, The Payment of Gratuity Act, Madho Mahesh Sugar Mills, CIT, Appellate, Tribunal, Appellate, Tribunal, Department, the Supreme Court, Shree Sajjan Mills Ltd., Tribunal, Tribunal, Tribunal, the Supreme Court, Rajkumar Mills Ltd., CIT, The High Court, Tribunal, Tribunal, The Supreme Court, the High Court, The High Court, Tribunal, Tribunal, the High Court, the High Court, Tribunal, Tribunal, Tribunal, the High Court, the High Court, the High Court, the High Court, Tribunal, Tribunal, Supreme Court, Keshav Mills Co., Ltd., CIT, the Supreme Court, Rajkumar Mills Ltd.'s, Tribunal, Tribunal, Tribunal, Tribunal, the Supreme Court, CIT, CIT, Co., Ltd., Sutlej Cotton Mills Ltd., CIT, Tribunal, Supreme Court, Union of India, Keshav Mills Co., Ltd.'s, the Supreme Court, Keshav Mills Co., Ltd.'s, the Payment of Gratuity Act, Department, Tribunal, Appellate, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, the Supreme Court

MONEY: 256(1

CARDINAL: 5,34,000, 2, 8,65,000, 3,31,000, 5,34,000, 3, 3,31,000, 5,34,000, 4, 92, 5., 6, 1986ECR276(SC, 8, 1955]28ITR184(SC, 188, 1, 2, 9, 1965]56ITR365(SC, seven, 1955]28ITR184(SC, 10, three, 1967]66ITR622(SC, 1979]116ITR1(SC, 1989]178ITR548(SC, 1965]56ITR365(SC, seven, three, 1965]56ITR365(SC, 11, 12, 5,34,000, 8,65,000, 3,31,000, 5,34,000, 14, 15, 16

ORDINAL: first

GPE: India

LOC: British India