income-tax Officer Vs. Dharamsi Morarji Chemicals Co.

Decided On : Jan-31-1986

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: Section 80M of the Income-tax Act, Section 2(5, Rule 1, Rule 1, Section 80M, the Finance Act, Rule 1, Chapter VIA of, Rule 1, Section 80AA, Section 80M of, Rule 1 of the First Schedule of the Act, Rule 1, Rule 1, Section 80M, Section 80M, Rule 1, Rule 1, Rule 1, Rule 1, Rule 1, Rule 1, Chapter VIA, Chapter VIA, Section 80M, Section 80, Chapter VIA, Rule 1, Rule 1, Chapter VIA, Rule 1, Chapter VIA of the, Section 80J, Rule 2(i, the Finance Act, Section 80, Section 80, Section 80G. Sub-section, Section 80, Rule 1 of the First Schedule, Section 80, Section 80G., Section 80G., Section 80, Rule 1, Rule 1, Section 80, Section 80, Section 80, Section 80, Section 80, Section 80, Section 80G. Consequently, Section 80, Section 80, Section 80G., Section 80C, Rule 1

CARDINAL: 1, nine, five, four, 1(ix, 101, 370, 1977, 110, 515, 151, 146, 178, 118, 243, five, 155, 120, 1, 4, 1, 2, two, one, 1, 2, two, 1(ix, 1-4, 1-4-1981, 1-4-1981, 1-4-1968, 1-4-1981, 1-4-1981, 1-4-1981, 1-4-1981, 1-4-1981, 28, 4, 23, 111, 116, 528, 2, 1-4-1975, 2,50,000, 1, 1, 4, 4, 1, five, five, 5, 5, 2,50,000, 1, 5, two, 53 to 59, 27-3-1984, 2, 4, 2, 4, 1, 4, 1, 4, 4, Two

DATE: years 1975-76 to 1979-80, years 1975-76, 1964, five assessment years, 1975, 1985, 1984, years 1973-74, 1974-75, 1979, 1961, 1985, a previous year, that year, previous year, Rule 1(viii, Rule 1(ix, 1981, 1980, Rule 1, 1961, 1961, Section 80A, 1961, years 1973-74, 1974-75, 45, 1978-79, 1980, 1978, 1979, the assessment year 1973-74, the assessment year 1977-78, 1985, years 1975-76, 1976-77, 1977-78, 1976, the year, the assessment year 1977-78, 1961, the assessment year 1979-80, a previous year, that year, 5,60,101, 9211, 1978-79, 19-5-1971, 1983, the earlier year

ORDINAL: first, first, first, third, first, second, first

ORG: the First Schedule, the Companies (Profits) Surtax Act, CIT, Jupiter General Insurance Co., Co., CIT, CIT, Sundaram Industries, CIT, the Supreme Court, Cloth Traders, CIT, the Supreme Court, the Supreme Court, Union of India, The Supreme Court, The Supreme Court, Cloth Traders, P.) Ltd.'s, the Supreme Court, Government, The First Schedule, the Supreme Court, Legislature, Finance, Explanation, Legislature, the High Court, the Supreme Court, Cloth Traders, P.) Ltd.'s, the Supreme Court, the Supreme Court, Board, Clauses, the Supreme Court, Clauses, Sections, Clauses, Explanation, the Supreme Court, Clauses, the Commissioner (Appeals, ITO, ITO, Tribunal, the Bombay High Court, CIT, Mfg. Co. Ltd., CST, Ballarpur Industries Ltd., the General Reserve No, Tribunal, the Commissioner (Appeals, Chemical &, Mfg. Co.Ltd., ITO, Tribunal, the Commissioner (Appeals, ITO, ITO, ITO, ITO, ITO, the Bombay High Court, Mfg. Co. Ltd.'s, the Bombay High Court, ITO, Tribunal, Carborundum Universal Ltd., STO, Bajaj Auto Ltd., ITO, Tribunal, Tribunal, Tribunal, Tribunal, the Commissioner (Appeals

PERSON: A.V. Thomas &amp, Addl, Bench, Century Spg, Coch

NORP: Indian

PRODUCT: Rules 1 and, Bench

MONEY: No.2) Act, 50 per cent, 50 per cent, 10 per cent, 50 per cent, fifty per cent, 50 per cent, 50 per cent, 50 per cent

GPE: Clauses, ST, Century, Clause, Clause, Clause