B.M. Parmar Vs. Commissioner of Income Tax

Decided On : Oct-27-1998

Court : Punjab and Haryana

LAW: the IT Act, the Payment of Bonus Act, Circular, the IT Act, the Development Officers of the LIC, the Development Officers of the LIC, the Finance Act, the Development Officers, the Development Officers

PERSON: N.K. Agrawal, Amritsar Bench, A. K. Mittal, A. K. Mittal, Kumar Nanda, M. C. Shah, A. A. Baniyan, A. K. Mittal, K. P. Bhargava, A. K. Mittal, Mittal, Badridas Daga, R. P. Sawhney, Sawhney, Sawhney, R. P. Sawhney, Sawhney, Rameshwar Lal Pahwa, Sawhney, Shri Sawhney, R. P. Sawhney, K. A. Choudhary, Sawhney, Govind Chandra Pani, Sri Anil Singh, Shiv Raj Bhatia, M. D. Patil, C. Income, Salary, Webster, A. K. Mittal, Shri Mittal

DATE: 1961, 1980-81, 1981-82, this year, the years, the years, the year, 1965, first year's, a year, the year 1978, 1978, annual, annual, annual, 1978, October, 1968, 1995, 1965, TC 13R.287, a year, s. 16(i, 1774, 1964]51ITR353(SC, 1995, TC 58R.281 (ii, 1995, 1978, 1989, 1st April, 1989, 16, 1st April, 1975, 1st April, 1975, annual, 10B, 1978, 1978, a year, 1978, 1st April, 1989, 1st April, 1989, 1st April, 1975, 1st April, 1975, 1st April, 1975, 1975-76, 1978, annual, a year, that year, the first year, a year, 1978, 1st April, 1975

ORG: Tribunal, the Life Insurance Corporation, the Life Insurance Corporation of India, AO, AAC, Tribunal, AO, LIC, LIC, LIC, LIC, LIC, LIC, Mittal, Scheme, the Incentive Bonus Scheme of, the 'Board', Board, Mittal, LIC, the Orissa High Court, CIT, the Rajasthan High Court, CIT, Pramod Kumar Jain, ITR, Mittal, the Bombay High Court, CIT, the High Court, Tribunal, LIC, Tribunal, the High Court, Department, Tribunal, LIC, Department, the High Court, Court, the High Court, the High Court, the Bombay High Court, The High Court, the High Court, the Gujarat High Court, CIT, Kiranbhai H. Shelat & Ors, Reliance, Mittal, the Allahabad High Court, Bank, Court, LIC, the Allahabad High Court, the Supreme Court, the Supreme Court, Mittal, LIC, Mittal, the Supreme Court, Poona Electric Supply Co. Ltd., CIT, ITR, Mittal, Department, LIC, LIC, LIC, Board, LIC, Board, Development Officers, Department, the Delhi High Court, CIT, Supreme Court, Sultan Bros., CIT, Department, the Andhra Pradesh High Court, B. Chinnaiah & Ors, the High Court, CIT, ITR, CIT, CIT, LIC, LIC, LIC, LIC, LIC, LIC, the Development Officers, The Supreme Court, Gestetner Duplicators, CIT, Sec, A. Salaries B. Interest on Securities, D. Profits, E. Capital, LIC, Bonus Scheme, LIC, LIC, LIC, LIC, New International Dictionary, LIC, LIC, LIC, the Incentive Bonus Scheme of, LIC, the Central Government, the Central Government, State, The Incentive Bonus Scheme of, the Incentive Bonus Scheme, LIC, Incentive Bonus Scheme, LIC, LIC

GPE: India, Orissa, Rajasthan, Karnataka, Expl

CARDINAL: 2, 15,880, 26,729, 3,007, 7,517, 29,140, 9,020, 22,549, two-fold, 3. A. K. Mittal, five, 4., 1, 17, 5, 1995]211ITR639(Orissa, 216, 598, two, 6. A. K. Mittal, two, 1991]189ITR180(Bom, 1992]197ITR717(Bom, two, 8, 1954]26ITR489(All, 1958]34ITR10(SC, 10, 56, 521, 11, 12, 15, two, two, 13, one, two, two, 1990]183ITR29(AP, 1995]214ITR368(AP, 213, 783, 215, 224, 14, 15, 1979]117ITR1(SC, 2(h, 16, 14, 1, 2, 16, 16, 1, 17, 17, 15 and 16, 1, 6, 2, 11, 4, 17, 1, 17, 3, 10, 10A, 11, 12, 13A, 18, 19, 1, 17, 20., 21, 2, 10, 2, 17, 22, two, 16, five, 23, 16, 16, Two, 16, 16, 24, five, 25, five, five, two, 16, three, 16, 26

MONEY: 40 per cent, 6 per cent, 40 per cent, 40 per cent, 40 per cent, 40 per cent, 40 per cent, 40 per cent, 40 per cent, 6 per cent

TIME: hours, 15 of the Act

ORDINAL: Firstly, Secondly, 18th, first, second, first, second, first, second, second, second, second

WORK_OF_ART: 'The Scheme of incentive bonus of Development Officers of

FAC: the Fourth Schedule, Bonus