First Income-tax Officer Vs. V.J. Paymaster

Decided On : Feb-09-1988

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: Section 17, the Payment of Wages Act, Payment of Gratuity Act, Section 36(1)(ii)(a, Section 40A(5, Section 17.3, Section 4, Section 5, Section 15, Section 17, Section 10, the IT Act, Section 17, Section 2(38, the IT Act, Section 10(72, the IT Act, Rule 8, Section 10(25, Section 17, the Payment of Wages Act, Payment of Gratuity Act, Section 2 of the Act, Section 17, Section 60 of the Code of Civil Procedure: The, Section 10(14, the IT Act, the Explanation to Section 10(14, Section 17(2, Section 17(3)(ii, Section 10, Section 17(3)(ii).(i, Section 17, Section 17(3)(ii, Section 10, the Finance Act, Section 10, Section 10, Section 17(3)(ii).7, Section 10(13A, Section 27, Section 27, the IT Act, Section 10, Section 27(iii, Section 10(13A, Section 10(13A, Section 10(13A).9, Section 40A(2, Section 16(i, Section 143(1, Section 80K, Section 154, Section 72, the Indian Contract Act, Section 22, Section 10

CARDINAL: 1, 99, 17(1)(iv, 17(2, 99, 14, 6, 6, 521, 529, 1954, 26, 15, 17, 1935, 3, 242, 10, 67, 81, 69, 2A)(i, 8, 8, 622, 1, 339, 29, one, 1-4-1962, 117, 152, 163, 1, 2, 3, 1-4-1978, 10AA, 1-4-1978, 5A, 10AA, 171, 10AA, 10AA, 22, 26, 2, 105, two-fold, 6, 22, 26, one, 1, 371, 150, 1, 2(a, 6, 11, 11-12-1981, 30, 24, 240

DATE: all the years, 1976-77, 1977-78, 1977-78, 1978-79, 1980-81, 1977-78, 1978-79, the assessment year 1978-79, Rule 2(h, 1936, 1985, 1972, 1975, 1975, 1938, 27, 49, the previous year, 16, the previous year, the previous year, 5, Rule 2(h, Rule 2(h, 36 or 24 months, Rule 2(h, 1936, 1965, 1972, the year, quarter, month or, week, daily, 1984, 1975, 1979, 1985, 1984, 1982, 1984, the years, 1975, every month, the month of October 1975, 1984, 1985, all the years, years 1973-74, 1976-77, 1977-78, 1978-79, year 1973-74, the assessment year 1973-74, all the years, the years 1949 to 1951, 1952, years 1973-74, 1976-77

ORG: Maharashtra State Industrial and Investment Corporation, Maharashtra (Law and Judiciary Department, CIT, Govt, the Bombay High Court, CIT, ITR, the Privy Council, CIT, ITC, the Privy Council, CIT, the Supreme Court, E.D. Sassoon, Co. Ltd., CIT, Co., CIT, Sections 4, Govt, XII, Sub-Rule, Court, New International Dictionary, Govt, the Pay Commission, ITO, the Allahabad High Court, CIT v., A.K. Misra, ITO, the Andhra Pradesh High Court, CIT, ITE, The Allahabad High Court, A.K. Misra, the Andhra Pradesh High Court, the Andhra Pradesh High Court, Court, Court, Taxation Laws (Amendment) Act, Court, the Taxation Laws (Amendment) Act, the Hon'ble Court, Court, Reliance, the Supreme Court, Society, Housing Society, Housing Society, Society, Clauses, Explanation, Society, Society, Society, Society, Tribunal, the High Court, All India Lakshmi Commercial Bank, Union v. Union of India, Court, Court, flat/ house, The Andhra Pradesh High Court, ITO, TM, Tribunal, LIC, AAC, ITO, AAC, AAC, the Supreme Court, the Sales Tax Officer, the Allahabad High Court, the Supreme Court, The Supreme Court

LOC: Govt, Govt, Govt

PERSON: Further, Addl, P. Krishna Kamat, Kar, D.R. Phatak, Salary, Shaw Wallace, Chunilal B. Mehta, Shaw Wallace, Maharajkumar Gopal Saran, Russell, Schedule, P. Krishna Kamat's, J. in V. Srinivasan v. Padmasini Animal, Webster, Addl, M.A. Twigg, Addl, M. Krishna Murthy v., M. Krishna Murthy's, R.A. Shah, N.J. Doshi, Bill, M. Krishna Murthy's, Mm, Narendra V. Patel, Salary

GPE: Govt, Singh, Clause, Fourth Schedule, Clauses, Panchapakesa, Clause

ORDINAL: first, first, first, secondly, Sixth, Firstly, first, second

PRODUCT: 178

NORP: Maharashtra

FAC: The Fourth Schedule, Sections 15, the Delhi Bench