income-tax Officer Vs. Sri Krishna Tiles and Potteries

Decided On : Apr-10-1981

Court : Income Tax Appellate Tribunal ITAT Madras

LAW: Section 40A(7, the Finance Act, Section 40A(7, Section 155(13, Section 40A(7, Section 40A(7, Section 40A(7, Section 37(1, Section 40A(7, Section 40A(7, Section 40A(7, Section 40A(7, Section 40A(7, Section 40A(7, Rule 103, Section 40A(7, Section 40A(7, Section 40A(7, Explanation 2 to Section 40A(7)(b, Section 36, Section 28(i, Section 36(1)(v, Section 40A(7, Section 40A(7)(b)(ii, Section 40A(7, Section 36(1)(v, Section 40A(7)(b)(i, Section 40A(7)(b)(ii, Section 40A(7, Section 36(1)(v, Section 40A(7, Section 40A(7, Section 28 of the Act, Section 28

CARDINAL: 1, 30-6-1974, 30-6-1973, 30-6-1974, 1,06,889, 1,06,889, 30-6-1974, 30-6-1974, 30-6-1974, 1-4-1973, two, 1, 2, 3, at least fifty, at least fifty, eight, one-third, 1, 28, 26-10-1976.Though, only half, 1-4-1976, 1,06,889, 1,06,889, 30-6-1974, 30-6-1974, 1,06,889, 1,06,889, two, two, 1,06,889, 2, 1,06,889, one, 8 1/3, 123, 760, 766, 1, two, 73, 32, 2, Two, 1

DATE: year 1975-76, The accounting year, the year ended, 1972, 16-9-1972, The first accounting year, the year ended, year 1974-75, the second year, years, the accounting year, 1961, 1975, the previous year, the previous year, year, the 1st day of April, 1973, the 1st day of April, 1976, the 1st day of January, 1976, the 1st day of April, 1976, the 1st day of April, 1977, each year, the previous year, the last day, 24-7-1975, that day, the next assessment year 976-77, year 1975-76, the current year's, the current year, the accounting year, the accounting year, one year, the year, this year, all the previous years, year 1975-76, 2881, 1977-78, the assessment year 1974-75, 23-12-1978, (first year, the accounting year ended, that day, the second year, the first year, year 1974-75, the second year, the current year, the second year, the assessment year 1975-76, the second year, the year, the year, the very same year, the year, the first year, the second year, year 1975-76, the previous year, year, each year of his past, the previous year, 1980, 1975, 1969, 1957, the year, the year, the assessment year 1973-74, the first year, the assessment year 1973-74, monthly, years, 1982

ORG: The Payment of Gratuity Act, ITO, the Commissioner (Appeals, Tribunal, ITO, IAEC, Benches of the Tribunal, Calcutta, us.6, CIT, the High Court, the Supreme Court, Metal Box Co., India Ltd., ITR, the House of Lords, Peru Ltd., the Madras High Court, Tribunal

PRODUCT: Section 40A(7)(a, Act.4, 737

ORDINAL: second, first, second

PERSON: Subclause, Madras, Andhra Prabha, Owen, Soft Beverages

GPE: Clause

TIME: 9-9-1975

MONEY: 50 per cent

FAC: the Fourth Schedule and Rule 104