Chettinad Agencies (P.) Ltd. Vs. Income-tax Officer

Decided On : Oct-22-1992

Court : Income Tax Appellate Tribunal ITAT Madras

LAW: Section 263, Section 80M of the Income-tax Act, Section 263, Section 80M, Section 263, Section 80M, Section 80M, Section 80M, Chapter VIA, Chapter VIA, Section 80M, Chapter VIA', Section 57, Section 71, Section 32(2, Section 72(2, Section 80M, Section 80AA, Section 80AA, Section 80M, Chapter VIA, Section 80M, Section 80M, Section 80M, Section 80M, Chapter VIA, Section 10, Section 14, Sections 15 to 17, Section 57(i, Section 14, Chapter V (Income, Chapter VI, Chapter VIA, Chapter, Chapter VIA, Section 80J, Chapter, Section 80A(2, Chapter VI, Section 80B(5, Chapter VIA, Section 280-O.19, Chapter VIA, Chapter, Section 80B(5).20, Chapter, Chapter VIA, Section 280, Section 80A, Chapter VIA, Chapter III, Section 14, Chapter V of the Act, Chapter VI, Section 8013(5, Section 14, Section 80B(5, Section 14, Section 80B(5, Section 5, Section 80AA, Section 14, Section 14, Section 80M, Section 80M, Section 57, Section 80M, Section 12, Section 80AA, Section 80M, Section 80M, Section 80AA, Chapter, Section 80M, Section 80M, Section 80M, Section 80M, Section 80AA, Section 80M, Chapter, Section 80AA, Section 80AA, Section 80AA, Section 80AA.32, Section 80E of the Act, Section 80E(1, Section 80E, Section 80E., Section 80E, Section 80E(1, Section 5, Section 80E(1, Section 41, Section 80E(1, Section 80E(1, Section 80AA, Section 80M, Section 80M, Section 80AA

CARDINAL: 1, 1961.2, 28, 1,84,820, 1,34,102, 50,712, 155, 120, 15, 1,34,102, one, 1966, 59, 1-4-1968, 1-4-1968, 3,41,200, 1,56,380, 1,84,820, 50,712, 1,34,102, 11, 17, 180, six, 18 to 21, 57, 59, six, 4, 5, 6, 118, 243, 1, 2, 1978, 113, 252.21, six, six, six, 28, 57(3).In, six, six, Five, 57(3, 57(3, 1978, 113, two, 30, 2, 57(3

ORG: the Commissioner of Income-tax, Assessing, the Supreme Court, Union of India, C.B.D.T. Circular, Supreme Court's, CIT v., Jaipuria China Clay Mines, The C.B.D.T. Circular, Board, CAT, ITR, Act, State, this Chapter Parliament, Sections 80M to 80TT, Sections, the Supreme Court, Cloth Traders, CIT, The Supreme Court, The Calcutta High Court, National Engg., Industries Ltd., CIT, ITR, Sections 80J/80-I/80HH, Sections, Cloth Traders, the Supreme Court, the Supreme Court, Cloth Traders, Parliament, the Supreme Court, the Supreme Court, the Supreme Court, Sections 57(1, Supreme Court, CIT, the Supreme Court, Cloth Traders, P.) Ltd. 's, Parliament, Legislature, Sections 57(1, Supreme Court, Cambay Electric Supply Industrial Co. Ltd., CIT, ITR, the Fifth Schedule, the Supreme Court, Act, the Supreme Court, the Supreme Court, the Supreme Court, Cambay Electric Supply Industrial Co.Ltd., Legislative, Sections 57(1

NORP: Tamilnadu

PERSON: Madras, N.M. Raiji, Addl, Bench

DATE: two-day, the assessment year 1985-86, the assessment year 1985-86, 1,84,820, earlier years, 1985, earlier years, the following previous year, that previous year, 1980, previous year, 1,84,820, earlier years of Rs, 1,84,820, the previous year, previous years, 1949, 1979, 43A, 1980, April 1, 1968 - the date, earlier years, 84, earlier years, the earlier years

MONEY: 60 per cent, 60 per cent, eight per cent

ORDINAL: first, first, secondly, thirdly, first, Secondly, Thirdly, Fourthly, first, first, first, first, secondly, first, second, first, second, first, Secondly

FAC: the Bombay High Court, Sections 80C to

GPE: assessee, Sections 80C, Sections 80C, assessee, ours.30, assessee

WORK_OF_ART: B - Deduction, C - Deduction