M.K. Chandrakant Vs. Income-tax Officer

Decided On : Feb-25-1985

Court : Income Tax Appellate Tribunal ITAT Madras

LAW: Section 54E, Section 54 of the Act, Section 54, Section 54E, Section 54E, Section 54.7, Section 54, Section 54, Section 53, Section 45, Section 45, Section 49(l)(iii)(b, Section 49(1, Section 54, Section 54, Section 54, Section 54E.Therefore

CARDINAL: 1, three, three, three, 14, 13-4-1972, three, 25, three, 11-4-1977, 31-3-1977, 32, 20, three, 32, one-fourth, 8, 20, 12, three, 4, 4, 4, 4, one-third, 1-12-1978, two, two, 24, 3,00,000, 3,30,000, 4, 1-4-1977, 1-4-1977, 54, 1-4-1977, 1-4-1977, 132, 100, two

DATE: the assessment year 1979-80, 1970, 11-5-1973, 6-9-1976, 22-11-1978, 1961, 1978, more than two years, two years, the two years, a period of, one year, a period of, two years, the previous year, the previous year, a period of, three years, a period of, three years, at least two years, the period of two years, a period of, two years, less than two years, 1973, the two years, two years, 1981, more than two years, 1975

PERSON: Shri M.K. Kuppuraj, Shri M.K.Chandrakant, Shri Ananthakumar, Asoka Building', Shri Kuppuraj, Shri Ananthakumar, Shri Chandrakant, Gualani, Gualani, Shri Kuppuraj, Shri Ananthakumar, Gualani, Shri Chandrakant, Gualani, Shri Kuppuraj, Shri Ananthakumar, Hawarden Bungalow', C. Jayalakshmi, Vijayalakshmi v. CIT, Kar, Shri Ananthakumar

ORDINAL: second, third, first

ORG: Asoka Betel nut Co., Asoka Betel nut Co., Smt, Smt, Smt, Coimbatore, ITO, ITO, CIT, Smt, Asoka Betel nut Co., ITO, ITO, Shri Chandrakant, the Commissioner (Appeals, ITO, the Commissioner (Appeals, ITO, ITO

MONEY: 60 per cent, 40 per cent

PERCENT: the remaining

LOC: cases.10