R.K. Swamy Advertising Vs. Inspecting Assistant

Decided On : Sep-14-1992

Court : Income Tax Appellate Tribunal ITAT Madras

LAW: Section 40(c, Section 40A(5, Section 40(c, Section 40A(5, Section 80-C, Section 80-C. Therefore, Section 133A, Section 40A(2, Section 40A(2, Section 40A(2, Section 40A(2).15, Section 40A(5, Section 18, the Bombay Rent Act, Section 10(2)(xv, Section 37, Section 37, Section 43, Section 195, the Companies Act, Section 91, the Evidence Act, the Evidence Act, Section 91, the Evidence Act, Section 143(2, Section 37(3A, Section 37(3A, Section 37(3A, Section 37(3A).30, Section 37(3A).The CIT (Appeals, Section 37(3A).31, Section 40A(2, Section 37(3A, Section 31, Section 37, Section 40(c

CARDINAL: 1, 30-6-1984, 34,31,000, 33,84,000, 47,000, 86, 159, 154, 191, 419, 5000, 5, 2-12-1983, 1, 13, 26-3-1984, up to 60, 70, 1-6-1984, 25,000, 1,750, 750, 7-6-1984, 35, 30-6-1984, 1-6-1984, 4-6-1984, 3, 8-6-84, 4,700, 1-6-1984, 33,84,000, 47,000, 30, 27-6-1984, 28,200, 33.84, 47,000, 22,500, 30, 20, 40, 33.84, 33.84, 33, 35, 7-6-1984, 6-6-1984, 27-8-1984, 31, 31,52,859, 10P, 1-6-1984, 5, 23.69, 14, 23, 5, 35, 29-6-1984, 35, 28.2, 6.8, 59.78, 15.99, 75.77, 68.44, 68.44, 59.78, 8.66, 15.99, Co.9, 8-6-1984, 25,000, 47,000, 35, 30, 35, 31, 33.84, 17-12-1987, 40, 33.84, 15-6-1984, 99, 79,000, 6.8, 25,000, 47,000, 35, 30, 33.84, 33.84, 20, 40, 75,000, 5,000, 15, one, 1965, 57, 75,200, 28,200, 47,000, 33.84, 4, half, 1947.17, 1952, 21, 89,870, 89,870, 1/20th, three, 89,870, 8-6-1984, 30-6-1984, 30-6-1984, 30-6-1984, 35, 1-6-1984, 15-6-1984, 14-6-1984, 23, 35, 7, 29-6-1984, 5, 8-6-1984, 35, 7/6, 19, 8-6-1984, 8-6-1984.The, 13, 8-6-1984, 8-6-1984, 8-6-1984, 30-6-1984, 30-6-1984, 5, 2, 35, 29, two, 4-6-1984, 30-6-1984, 30-6-1984, 1-6-1984, 35, 24-6-1984, 30-6-1984, 1-6-1984, 23, 5, 30-6-1984, one, 1-6, 1-6-1984, 7-6-1984, 25, 30-6-1984, 1-6, three, 8-6-1984, 30-6-1984, 8-6-1984, 30-6, One, 5, 6-11-1985, 50,000, 5, 2, 19, one, 8-6-1984, 33.84, 47,000, 30-6-1984.28, 90,000, 1,97,260, 12, 30, 90,000, 12, 50,950, 4,50,231, 5, 5, 5, 3A, 2, 177, 128, 33.84, 2,64,000, 1977, 110, 182, 181, 25

DATE: 1985-86, 1986-87, the previous year, 1985-86, the previous year, the next assessment year 1986-87, the next year, that year, the earlier year, the earlier year, the previous year, 1985-86, the subsequent year, the assessment year 1985-86, the assessment year 1986-87, 1986-87, the assessment year 1985-86, 1972, 1985, 10-11-1983, 12-11-1983, 1983, 23-11-1983, 30-11-1983, years, ten years, monthly, the day first, 27-7-1984, 75,200 per month, each month, monthly, a period of 5 years, the next two years, that month of June 1984, 15-5-1984, the same day, 10 years, this assessment year, 1985, 8-6-1984, year, 1984-85, 1987-88, 40A(2, every month, monthly, every month, 1936, one year, 10 years, the first year, twenty years, the year, 20 years, the year, a period of, twenty years, 1/20th each year, twenty years, the year, more than a year, monthly, the first year, monthly, the same day, annual, July 1984, 1-7-1984, 8-6-1984, June 1984, 1st June, 1984, 1st July, 1984, 30th June, 1984.The, the very day, the month of June 1984, 1st July, 1984, June 1984, June 1984, June, annual, 1st July, 1984, 1 -6-1984, June, June 1984, 1947, the next year's, July, June, June, 8-6-1984, the previous year, 1985, 31st March, 1987, monthly, the previous year, the assessment year 1985-86, this assessment year, 12,44,036, 1989, the assessment year 1986-87, year, the earlier year, the earlier year, this year, the earlier years 1983-84, 1984-85, 1211, 1212, this year.37

ORG: the CIT (Appeals, the CIT (Appeals, ITR, SC, Tribunal, the Supreme Court, Learned Hand, Newman, National Savings Certificates, McDowell &amp, Co. Ltd., CTO, SC, National Savings Certificate, Elphinstone Cricket Club, Park &amp, Thiruvengadam &amp, T. &amp, ECC, T. &amp, Co., ECC, ECC, T. &amp, ECC, the Board of Directors, Elephinstone House, T. &amp, T. &amp, Co., T. &amp, Co., ECC, T. &amp, Club, T. &amp, Club, T. &amp, Co., T. &amp, Co., the Board of Directors, Bankers, Board, T. &amp, Co., ECC, T. &amp, Co., Club, Co., S. Gurumurthy &amp, Co., Chartered Accountants, SAA, Advocate, Club, ECC, T. &amp, Co., T. &amp, Co., T. &amp, T. &, T. &amp, Co., T. &amp, T. &amp, Co., ECC, T. &amp, Co., T. &amp, Co., T. &amp, ECC, T. &amp, T. &amp, Co., T. &amp, ECC, T. &amp, T. &amp, Co., T. &amp, ECC, T. &amp, Co., T. &amp, T. &amp, Co., T. &amp, Co., M/s Sundaram Finance, T. &amp, the Canara Bank, T. &amp, Co., T. &amp, ECC, T. &amp, Co., T. &amp, Co., Parliament, the CIT (Appeals, the Chartered Accountants, T. &amp, Co., T. &amp, Co., Co., T. &amp, T. &amp, Co., T. &amp, Co., T. &amp, T. &amp, Co., The CIT (Appeals, the CIT (Appeals, the CIT (Appeals, Reliance, CIT, Panbari Tea Co. Ltd., SC, The Supreme Court, Hakim Ram Prasad, Tribunal, Hindustan Commercial Bank Ltd., AIL, Tribunal, Standing Counsel, ECC, T. &amp, Co., ECC, T. &amp, Co., ECC, T. &amp, Co., R.K. Swami, ECC, T. &amp, Co., ECC, ITO, ECC to T. &amp, Co., T. &amp, Co., T. &amp, n) T. &amp, Co., T. &amp, Co., ECC, T. &amp, Club, T. &amp, Co., T. &amp, Co., T. &amp, Co., T. &, Department, ECC, T. &amp, Co., T. &amp, Co., ECC, T. &amp, ECC, Standing Counsel, T. &amp, T. &amp, Co., Department, the Bombay Rent Act, R.K. Swamy, R.K. Swamy, Directors, T. &amp, Co., T. &amp, Co., T. &amp, Co., Sri R.K. Swamy, ECC, T. &amp, Co., Solicitors, the Bombay Rent Act, ECC, ECC, T. &amp, Co., T. &amp, Co., ECC, ECC, the CIT (Appeals, Board, T. &amp, Co., Assessing, the CIT (Appeals, Standing Counsel, the CIT (Appeals, Assessing, CIT, Assessing, the CIT (Appeals, CIT (Appeals, T. &amp, Co., the CIT (Appeals, T. &amp, Co., T. &amp, ECC, The CIT (Appeals, Assessing, the CIT (Appeals, the CIT (Appeals, The CIT (Appeals, the Bombay High Court, CIT, Chase Bright Steel Ltd., the CIT (Appeals, also.33, T. &amp, Co., the CIT (Appeals, T. &amp, the CIT (Appeals, the CIT (Appeals, Standing Counsel, the CIT (Appeals, CIT, L.G. Ramarnurthi, the CIT (Appeals, ITR, the Appellate Tribunal, the CIT (Appeals

NORP: Lachminarayan, Mad.).36

PERSON: Madan Lal v. CIT, J.C. Shah, Directors, J.C. Shah, Shah, J.C. Shah, B. Bhasonia, Nelson, Jay Engg

ORDINAL: third, 4th, first, third, firstly, secondly, first, first, Firstly, secondly, Thirdly, first, second, second, second

WORK_OF_ART: Elphinstone House, Officers

GPE: Bombay, Co., Co., Bombay, Co., Bombay, Bombay, Bombay, Bombay, Bombay, assessee, Co., assessee, Bombay, assessee

PRODUCT: M/s. Park &, Boards

TIME: the minutes, minutes

MONEY: 9 per cent, 9 per cent

PERCENT: less than 20%, more than 20%, 20%, less than 10%, at least 50%, 10%

FAC: Madras