income-tax Officer Vs. Major Manohar R. Hemmadi

Decided On : Jun-30-1982

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: Section 6, Section 2(24, Act Section 58S, Section 17(3, Section 2(24).14, Section 17(3)(0, Section 17(3)(ii, Section 10, Section 17(3, Section 2(24

CARDINAL: 1, 7/79-80, 5, 1, 25,823, 6, 1, seven, 10, 1, 21-3-1979.According, 25,823, 3,589.7, 2, 6, 1, 664.The, nine, 567, 1, two, 19, 25, one, 48, 237, 247, 5, 10, 10A, 6, 678, 13

ORG: AAC, National Machinery Manufacturers Ltd., ITO, AAC, the Life Insurance Corporation of India, Life Insurance Corporation of India, Scheme, the 'Surplus Account', Scheme, The Board of Directors, Scheme, Trustees, Scheme, Trust, Sampat Iyengar, CA, the Supreme Court, CIT, Privy Council's, CIT, speciahbus, Tribunal, Bombay Bench '

DATE: the assessment year 1979-80, 1961, 1969, three months' notice.4, annual, two months', an earlier date, a period of, 10 years, more than ten years, more than 10 years, a period of, 10 years, 10 years, 10 years, the year, each year, the year, 1963, Section 17(3)(z, 1937, 72, 1980

FAC: the Fourth Schedule, the Ground No, the Fourth Schedule

GPE: assessee, taxable.10, Clause, J.S.

ORDINAL: first, 6th, first, first, second

PERSON: Shri B.K. Khare, Shri Khare, Shri Khare, Simon, Edwards, Roberts, Richardson, v. Lyon(s, Edwards, Roberts, E.D. Sheppard, Shri Khare's, Shri Khare, Vasan

PRODUCT: Shri