Commissioner of Income-tax, Bombay, Etc. Vs. M/S. Mafatlal Gangabhai and Co. (P) Ltd.

Decided On : Mar-12-1996

Court : Supreme Court of India

LAW: Section 40(a)(v, Section 40-A(5, Section 40, the Finance Act, Section 40, Section 10;(c, Section 10;(d, Section 10;(e, Section 17;(f, Section 17;(g, Section 17;(h, Section 36, Section 36, Section 40-A. Sub-section, Section 40-A, Section 40-A. Expenses, Section 40, Section 17, Section 40(c)(iii, Section 40(a)(v, Section 40-A, Section 40(a)(v, Section 40-A(5)(a)(ii, Section 40(a)(v, Section 40, Section 40, Section 40-A.6, Section 256(2, the Income Tax Act, Section 40A(5, Section 40.A(5, Section 40.A(5, Section 256(1, Section 256(2, Section 256(2, Section 40(a)(v, the Income Tax Act, Section 40(a)(v).10, Section 40(a)(v, Section 40, Section 17, Section 17, Section 40, the Income tax Act 1961, Section 40-A(5, Section 40(a)(v, Section 40-A(5, Section 40(a)(v, Section 40(a)(v, Section 40(a)(v, Section 40-A(5)(a)(ii, Section 40(a)(v, Section 40(a)(v, Section 40, Section 40-A(5)(a)(ii, Section 40-A(5)(a)(ii, Section 40(a)(v, Section 40-A(5)(a)(ii

ORG: ORDER1, Special Leave, deductible.- Notwithstanding, and(i, -(i, employee'.5, Direct Tax Laws (Amendment) Act, House Rent Allowance, the I.T. Act.7, Income Tax (Appeals, Tribunal, Tribunal, the High Court, the Bombay High Court, Court, Tribunal, Directors, Court, the High Courts, Revenue, Income Tax v. Commonwealth Trust Limited, the High Courts, inter alia ', Commonwealth Trust Limited, High Courts, Income Tax, Income Tax v., Shriram Regrigeration Industries Limited, Income Tax, Income Tax v. Indokem Private Limited, Income Tax, Warner Hindustan Limited, Instalment Supply Private Limited v., Income Tax v. Manjushree Plantations Limited, Income Tax v. New India Industries Limited

GPE: Clause, Clause, Clause, Clause, Clause, India, Clause, assessee, Sections

DATE: 1968, April 1, 1969, each month, the previous year, 1971, the relevant year, one thousand per month, the relevant year, five thousand per month, one thousand per month, March 31, 1989, 1987, 1994, 1978, 1994, 1982-83, 1978, 1961, 1971-72, each month, the previous year, 1978, 1980

CARDINAL: 30 to 38, one-fifth, one thousand, 5, 6, 6, 1, 2, 3, 1, 1, seven thousand five hundred, 1, 2, 5, 5, 1, one hundred and two thousand, 2, 1, 3, 1, 3, one-fifth, 5, 1, 2, 5, 2, 2, 5, 5946, two, 5946, 1, 3, 1, 9, 30, two, one-fifth, one thousand, 2, five thousand, 1982]135ITR19(Ker, 5, 5, 2, 5, 2, 5, 2, 5, 2, 5, 1980]126ITR340(KAR, 1992]197ITR431(Delhi, 1979]119ITR431(Cal, 1981]132ITR125(Bom, 1984]145ITR24(AP, 1984]149ITR457(Delhi, 125, 150, 1993]201ITR208(Guj

PERSON: assessee-(v, Perquisite, Kamataka, Kanan Devan

ORDINAL: Fourth, first, first, third

TIME: 2) Act

PERCENT: twenty percent

NORP: ITAT

EVENT: the Assessment Year 1982-83

PRODUCT: the Full Bench