Sixteenth Income-tax Officer Vs. M. A. Chandy.

Decided On : May-31-1989

Court : Mumbai

LAW: section 80RRA, Chapter VI-A, section 80RRA, section 91, section 80RRA, Chapter VI-A, section 91, section 91 and 80RRA.3, section 91, section 91, section 91, section 91, section 91, section 90, Chapter, section 5, Section 5, Section 80B, Section 80RRA, section 91, Section 91, section 4, section 91, section 5, Section 5, section 4, Section 14, section 14, section 14, Chapter VI-A, section 80RRA, section 91, Chapter VI-A, Chapter VI-A. Chapter VI-A, Chapter VI-A, section 84, Chapter VII, section 84, Chapter VII, Chapter III, Chapter VII, Chapter III, Chapter VII, Section 84, Chapter VII, Chapter no, Chapter VII, section 84, section 84, section 80RRA, section 91, section 91, section 80RRA, section 91, Section 80RRA, section 80RRA, section 80RRA, section 80RRA, section 80RRA

PERSON: B. M. Kothari, A. Y. 1981-82, D. I. T., Std, F.D. Rs, The I. T. O., C. S. Murthy, R. N. Jhangi, C. I. T., K. V. Al, The C. I. T. (Appeals, Tata Sons, G. P. F.,, P. P. F., Century Spg, Incomes, C. S. Murthys, R. N. Jhangis, Godavaridevi Saraf

GPE: the C. I. T. (Appeals, India, assessee, India, India, Nigeria, the I. T. O., The C. I. T. (Appeals, the C. I. T. (Appeals, the C. I. T. (Appeals, the C. I. T. (Appeals, the C. I. T. (Appeals, India, India, India, India, India, India, India, India, India, India, India, India, the U. K., the U. K.(ii, the U. K., the U. K., India, India, India, India, India, India, India, India, India

ORG: CIT, CIT, M/s. Lever Bros., the I. T. O., Hindustan Lever Ltd., Bombay Rs, Lever Brothers, Nigeria Ltd. Rs, C.D.S. Rs, U/s. 80-C Rs, U/s. 80-L Rs, U/s. 80RRA Rs, Act, the Honble Andhra Pradesh High Court, Rajasthan High Court, CIT, ITR, CIT, Honble Andhra Pradesh High Court, Rajasthan High Court, Honble Andhra Pradesh High Court, Rajasthan High Court, Honble Supreme Court, CIT, the Honble Supreme Court, the Honble Supreme Court, sec, Legislature, Sec, Honble High Court, Supreme Court, CIT v. Clive Insurance Co. Ltd., the High Court, Honble Bombay High Court, CIT, National Saving Scheme, Life Insurance Premiums, National Saving Scheme, the I. T. Act, the Honble Bombay High Court, CIT, & Mfg. Co. Ltd., the Honble Bombay High Court, Honble Andhra Pradesh High Court, Rajasthan High Court, the CIT (Appeals, Honble Andhra Pradesh High Court, Rajasthan High Court, ITO, Honble Andhra Pradesh High Court, Rajasthan High Court, the Honble Andhra Pradesh High Court, Rajasthan High Court, Honble Bombay High Court, CIT, the High Court, State

NORP: Nigerian, Indian, Nigerian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, ITAT

PERCENT: only 50%, only 50%, 50%, only 50%, 50%, only 50%, 50%, 50%, the remaining 50%, only 50%, 50%, 50%, 50%, only 50%

DATE: the year, the year, the year, 1961, 1961, 1961, 1961, 1961, 1988, 1988, 1961, 1922, 1961, that previous year, any previous year, such year, such year, such year, 1922, 1961, any year, that year, 1961, the year, 1961, 1961, 1961, 1922, 1922, 1961, 1961, 1964, 1961, '4, 1961, the previous year

CARDINAL: 12,811 2, 2,53,281 Rs, 2,66,092, 3,500, 1, 1,018, 2, 1,332, 3, 2,462 4, 1,000 Rs, 5,812, 2,68,404, 2,167, 3,000, 1,26,641 Rs, 1,36,600, 169, 686, 37, 185, 40, 1973]88ITR169(SC, 189, 191, 6, one, only one, one, 1961.5, 2(45, 5.3, 14, 5, 1, 1, 15 to 17, 1961.5.8, 1978]113ITR636(SC, 15,266, 1974]97ITR128(Bom, 2,62,000, 40,000, 30,000, 20,200, 30,000, 2,62,000, 2,11,800, 1978]111ITR6(Bom, 18, 4, 4, 1, 2, 3, 4, 4, 4, 4, two, 64,470, only one half, 64,470, 32,235, only one half, 80RRA, two, two, 1978]113ITR589(Bom

PRODUCT: F - Income

LOC: Govt, Chapter III, Chapter III

MONEY: 50 per cent