Kancheepuram Silk Handloom Vs. Income-tax Officer

Decided On : Sep-17-1993

Court : Income Tax Appellate Tribunal ITAT Madras

LAW: Section 10, Section 9, Section 142(1, the IT Act, Section 80P(2)(a)(i, Section 80P(2)(a)(ii, Section 80P(2)(a)d1, Section 80P(2)(a)(ii, Section 80P(2)(c).9, Section 80P(2)(a)(i, Section 80P(2)(a)(ii, Section 80P(2)(a)(i, Section 8OP(2)(a)(0, Section 80P(2)(a)(i, Section 80P, Section 80P(2)(a)(ii, Section 80P(2)(a)(ii, Section 80P(2)(e, Section 80P(2)(a)(i, Section 80P(2)(e, Section 80P(2)(e, the I.T. Act, Section 81, Section 81, Section 80Pwas, Section 80P, Section 80P(2, Section 80P(2)(a)(i, Section 80P(2)(a)(i, Section 80P(2)(a)(i, Section 80P(2)(a)(i, Section 80P(2)(a)(i, Section 81, Section 80P(2)(a)(t, Section 81(i)(a, Section 81(r)(a, Section 80P(2)(a)(i, Section 80P(2)(a)(i, Central Act IIofl912, Section 80P(2)(a)(i, Section 8OP(2)(a)(i, Section 15, Section 16, Section 80P(2)(a)(i, Section 80P(2)(a)(i, Section 10(20A, Section 10(20A, Section 80P(2)(a)(i, Section 80P(2)(a)(i, Section 80P(2)(a)(i, Section 14(3)(0(b, Section 14(3)(i)(b, Section 14(3)(i)(b, Section 81(f)(b, Section 81(i)(b, Section 81(i)(b, Section 2(b, Section 2(c, Section 10, Section 81(i)(b, Section 81(i)(b, Section 14(3)(i)(b, Section 81(i)(b, Section 14(3)(i)(b, Section 14(3)(i)(b, Section 8, Section 14(3)(i)(b, Section 81(i)(b, the I.T. Act, Section 80P(2)(a)(ii

CARDINAL: 1, two, more than 5, half, half, 114, 70.7, 35, 200, 160, 1978, 114, 723, two, 40, 188, 674, 675, 176, 117, 114ITR 720, 725, 134, 108, 112, 38, 3422, more than 5, 143, 80P(1, 2, 2, 2, 1, 170, two, One, 11, 11, 2)(g, 4, 31-3-1990, 19,52,574, 2,75,553, 31-3-1989, one, 80P(1, 2, 2, 2, 1, 87, 639, as many as 182, as many as 182, 88, 330, 120, two, 1.20, two, one, 15,000, 1,00,000, 118, 512, 1, 2, 3, 4, 2(e, 1925.57, 1, 2, 3, 13-10-1952, two, One, 170, 465, one, 38, two, two, 11-8-1989]"

DATE: 1932, 1961, 1961, above 18 years of age, six months, 1978, 1991, 1989, 1978, 11982, 1993, decades, 1922, 19831, 1984, 1961, 19821 135, 1912, 1951, 1963, 1961, 1983, 1961, 1983, 1963, 1983, 1961, 1983, 1932, the year, the previous year, year 1990-91, the previous year ending, year 1989-90, 1,39,997, 38, 1922, 1973, 1922, 1979, monthly, 1960, 17 of 1960, 1961, 1960, 1960, 1912, October 13, 1952, 1922, 1961, 64, 1961, October 13,1952, 1988, 79, 1985

GPE: ITA No.2323, case.10, Delhi, provisions.30, Clauses, Clauses, assessee, assessee, Clauses, asscssee, Delhi, Societies, Delhi, Delhi, India, New Delhi, Emporium, India

ORG: LIU, Assessing, Kancheepuram, Society, Society, Society, Society, Allahabad, U.P. Co-operative, Cane Union, ITR, Assessing, Allahabad, U.P. Co-operative, Cane Union, CIT, the Allahabad High Court, CIT, Shri P.P.S., the Kancheepuram Central Co-operative, Bank Ltd., Kancheepuram, Bench, Housing Society Ltd., Supreme Court, CIT, Chichli Brass Metal Workers Co-, Society Ltd., CIT, Union Ltd., ITR, ITO, Quilon Central Coir Marketing Co-operative, Society Ltd., Sampath Iyengar's, Housing Society Ltd., State, CIT, Madras Autorickshaw Drivers' Co-operative, Society Ltd., ITR, Kerala Co-operative, Consumers' Federation Ltd., Division Bench, Court, Kerala High Court, the Allahabad High Court, U.P. Co-operative, Cane Union, Tribunal, Tribunal, inter alia, the High Court, Legislature, Clauses, Legislature, Rodier Mill Employees', Cooperative Stores Ltd., CIT, ITR, the Madras High Court, Madras Autorickshaw Drivers' Co-operative, Society Ltd., The High Court, the High Court, State, the Tamil Nadu Co-operative Societies Act, the Tamil Nadu Cooperative Societies Rules, Parliament, Madras Co-operative Societies Act, the Tamilnadu Co, Registrar, Societies Rules, inter alia, Societies, Societies, inter alia, ITA No, the Tamilnadu Cooperative Societies Act, the Registrar of Cooperative Societies, inter alia, Bench, them.43, Housing Society Ltd., Assessing, Tribunal, the High Court, the High Court, Madras Autorickshaw Drivers' Cooperative Society Ltd., the High Court, Pondicheny Co-operative, Housing Society Ltd., Allahabad, District Co-operative, Federation Ltd., CIT, Tribunal, the High Court, Tribunal, the Allahabad High Court, District Co-operative Development Federation Ltd., Appellate Tribunal, New International Dictionary, Hastkala Pital Udyog Sahkari Samiti Ltd., Lota, Department, the High Court, New International Dictionary, Tribunal, Chichli Brass Metal Workers Co-operative, Society Ltd., Allahabad, Hastkala Pital Udyog Sahkari Samtti Ltd., Allahabad, Hastkala Pital Udyog Sahkari Samiti Ltd., the Madhya Pradesh High Court, Department, the High Court, Typewriter Services Ltd., CIT, the Bombay High Court, Voltas Ltd., Voltas Ltd., the Maharashtra State Aid to Industries Act, the Maharashtra State Aid to Industries Rules, the Bombay Co-operative, AAC, the Maharashtra State Aid to Industries Act, Appellate Tribunal, The High Court, the High Court, State, Union Ltd., the Bombay Co-operative, the Central Cottage Industries Emporium, Emporium, Assessing, State, Emporium, Emporium, AAC, Tribunal, Central Cottage Industries Emporium, the High Court, New International Dictionary, Emporium, AAC, Tribunal, Emporium, Allahabad, District Cooperative Federation Ltd., District Co-operative Development Federation Ltd., CIT, Taj Textile Industries Co-operative, Society Ltd., The Kerala High Court, Allahabad, HastkalaPital Udyog Sahkari Samiti Ltd., Chichli Brass Metal Workers Co-operative, Society Ltd., Appellate Tribunal, the Board of Directors, Quilon Central Coir Marketing Co-operative, Society Ltd., Tribunal, Quilon Central Coir Marketing Co-op, Society Ltd., ITO, B-Ward, Tribunal

PERSON: kora, zari, Addl, Hastkala Pital Udyog, Janardhana Raja, Janardhana Raja's, Shri Janardhana Raja, Shri Janardhana Raja, Janardhana Raja, Shri Janardhana Raja, Madras, Pondicherry Co-operative, Shri Janardhana Raja, Shri Janardhana Raja's, Addl CIT, Addl, Janardhana Raja's, Shri Janardhana Raja, Shri Janardhana Raja, Shri Iyengar, Shri, Shri Iyengar, Shri Iyengar, Madras, Pondicherry Co-operative, Shri Iyengar, Madras, Shri Iyengar's, Shri Iyengar, Shri Iyengar, Shri Iyengar, Shri Janardhana Raja's, Parukutty Mooppilamma, Aperson, Madras, Pondicherry Co-operative, Madras, Shri Janardhana Raja's, Webster, Katora, Webster, Webster, Madhya Pradesh, Webster, Kerala, Madhya Pradesh, shall, Cochin, Cochin, Quilon, Coch

ORDINAL: first, first, first, second, second, Thirdly, first, first, first, first, first, First, Secondly, Thirdly, Fourthly, first, first, Secondly, first, Secondly, second, second, first, first, first, second, first, first, first, first, first, Secondly

PERCENT: 20%

LOC: South Arcot District

NORP: Indian, Indian, Indian

WORK_OF_ART: 8th Edition, The Cooperative Societies Act

EVENT: the I.T. Act

PRODUCT: 981, Act.32, 355, factor.39, societies.60

FAC: Rouse Avenue