National Health and Education Society Vs. Assistant Director of Income Tax

Decided On : Jul-30-1998

Court : Mumbai

LAW: the Societies Registration Act, section 10(22A, the Income Tax Act, section 10(21, section 11, section 10(22A, section 11, section 10(22A, the Societies Registration Act, section 10(22A, section 10(22A, section 10(22A, section 11, section 80, section 35(1)(ii, section 10(2 1, section 10(22A, section 11, section 10(22A, section 11, section 11(5, section 10(22A, section 10(22A, section 11, section 10(22A, section 12, section 11

ORG: ORDERR, the 'National Health and Education Society', the Government of India, National Hospital, P.D. Hinduja National Hospital and Medical Research, Society, Hospital, Hinduja National Hospital & Research Centre', Council, the Commissioner (Appeals, the Commissioner (Appeals, the Commissioner (Appeals, the Commissioner (Appeals, the Commissioner (Appeals, UTI, The Commissioner (Appeals, the Commissioner (Appeals, so.8, Pulikkal Medical Foundation, Kerala High Court, the Supreme Court, the Supreme Court, the Kerala High Court, Kerala High Court, CA, Lordships, Rangaraya Medical College, CIT v. Economic & Entrepreneurship Development Foundation, the Calcutta High Court, CBDT, Birla Vidhya Vihar Trust, CIT, the Bombay Public Trusts Act, the Bombay Public Trusts Act, Health Services, Directorate of Health Services, Government of Maharashtra, Health Services, Institution, Diagnostic Equipment, DHS, Commissioner (Appeals, Pulikkal Medical Foundation, Kerala High Court, the Commissioner (Appeals, OPD, the Patients Relation, the Commissioner (Appeals, the Chartered Accountants, the National Hospital for, Hinduja, Hinduja, Super, TNT, the Commissioner (Appeals, the Supreme Court, Association, the Kerala High Court, Pulikkal Medical Foundation, the Commissioner (Appeals, the National Hospital, the Medical Research Centre, MRC, MRC, the Commissioner (Appeals, the Commissioner (Appeals, MRC, The CIT (Appeals, the Commissioner (Appeals, MRC, the Commissioner (Appeals, the Commissioner (Appeals, Indian Overseas Bank, the Commissioner (Appeals, the Commissioner (Appeals, MRC, MRC, deficitRs, the Commissioner (Appeals, MRC, the National Hospital, The Commissioner (Appeals, The Calcutta High Court, Birla Vidya Vihar Trust, Aditanar Educational Institution, The Madras High Court, Indian Overseas Bank, 7,46,483, The Commissioner (Appeals, the Commissioner (Appeals, the Supreme Court, CIT, The Commissioner (Appeals, The Commissioner (Appeals, the Commissioner (Appeals, the Commissioner (Appeals, the Commissioner (Appeals, the Commissioner (Appeals, the Commissioner (Appeals, The Commissioner (Appeals, the Commissioner (Appeals, the Commissioner (Appeals, the Commissioner (Appeals, the Commissioner (Appeals, allowed.48, the Commissioner (Appeals

PERSON: V. Easiwar, Parmanand, X-Ray, Car, Savarkar Marg, John Mathew, Surat Art Silk Cloth Mfrs, Narayana Kurup, John mathew, Macduff, Macduff, I.E., Art Silk, Ltd.s, Schedule XV, 7,34,875 Other, 97,01,484 DepreciationRs, 96,22,147, Addl CIT v., Podar Content

GPE: Bombay, Addl, alone.10, profit.12, Bombay, Bombay, India, A.Y., assessee, Mumbai, Mumbai, SB, UTIRs, dismissed.40

DATE: December 1951, February 1953, 1954, 1963, 1972, them.to, the year 1986, August 1986, the assessment year 1986-87, 1987-88, 1987-88, the assessment year 1987-88, the past several years, later years, the assessment year 1988-89, the assessment year 1989-90, the year, the assessment year 1990-91, the assessment year 1991-92, this year, all the years, 1970, 1896, 1997, 4-8-1990, 31-5-1990, the year 1989, 1990-91.'We, the years 1987, 1988, 1989, Assessment Year, the years, 1990-91, Between 2 P.M., the assessment year 1990-91, 23-11-1991, 1961, 30 years, January - December)11,003.96196232,965.66196359,570.92196472,442.0519651,16,197.34196693,989.9219671,20,132.9219681,07,135.89196977,898.5619701,19,883.4619711,34,248.6919722,24,800.2119731,19,552.5619741,98,233.1319751,67,590.76197685,941.5519771,01,621.26197862,638.0919791,13,961.2619803,40,904.8719814,27,675.1619825,64,884.0219835,398.8019842,82,582.6019854,61,159.1419861,72,91,223.411987-88(15, 1986, the year, the year ended 31-12-1986, 3,68,065, The other year, 1987, this year, the year ended, that year, year, nearly 30 years, daily, every six months, years 1987-88, 1988--89, these two years.20, the assessment year 1991-92, the year ended 31-3-1991, the year, the year, the end of the year, each of the years, 1987-8826, year 1988-8931, 1987-88, that year, the assessment year 1987-88, Assessment year 1989- 9035, the earlier years, year 1990-9139, Year 1991- 9245, 21, the other years, 114149

CARDINAL: 30, 70, 13, 100, 100, 16, three, two, 300, 1-4-1970, 2,40,60,000, two, two, 1994]210ITR299(Ker, 310)'Thus, two, 311, two, 1980]121ITR1(SC, 314, 2, 451, 1979]117ITR284(AP, 188, 540, 194/16-1711(A-1, 453, 1982]136ITR445(Cal, 47, 14, five, 24,531, 52,732, more than 40, 49 to 51, 31-3, 31-3-199018,975***(Figures, 48 to 51, 4, 3, 100, 50, 3, 4, 53.17, one, one, 16-4-1990, 60, 23-11-1991, 31-3-1991, 31, 1, 31, 1, 31, 31, 37.59, 5,411, 33,445, 25, 10, 4.74, 9.08, 1.62, 1.69, 31-3-1988, 3.92, 13.19, 98.06, 1.69, 1.32, 1.24, 27.20, 33.17, 4, 1.41, five, one, 5,310Total8,46,483It, 9,46,483, only one, 1,00,000, 1,00,000, two, 3, 19,42,049Other, 1,04,68,630Employees, 54,73,442Net, 1,74,79,745Research, 2,79,48,375Rs, 2,79,48,375From, 2,79,48,375, 88,11,000, two, 1979]118ITR235(Mad, five, 1,00,000, 10(22A).23, 5,40,000, 27,000(4)Gift, 10,75,489We, two, 5,000, 1997]226ITR625(SC, 5,000, 4,00,05,000, 39 to 41, two, two, 4,00,05,000, 14,70,960, 1,30,7 1,000, 6, 5, 5.1, 20 to 23, 19,94,242

PRODUCT: religion.to, YearDeficit AmountFor

ORDINAL: fourth, first, firstly, secondly, first, second, first, second, first, first, second, third, first, second, first, second, third, first, first, second

PERCENT: 20%, 10%, 9% to 10%, less than 10%, 20%

NORP: English, Surat, Indian

LOC: Greater Bombay Region, Act.30

TIME: 500 p.m., 24 hours

QUANTITY: 2,47,188 Rs