Commissioner of Income Tax Vs. Sae Head Office Monthly Paid Employees Welfare Trust

Decided On : Sep-10-2004

Court : Delhi

LAW: Section 260A, Section 80L of the Act, Section 143(2, Section 80L, Section 164 of the Act, Section 160(1, Section 164 of the Act, Section 2(31)(v, Section 3 of the Wealth-tax Act, Section 3, Section 164(1, Section 164(1, Section 164 of the Act, Section 164(1, Section 164, Section 164 of the Act, Section 80L of the Act, Section 112, Section 80L of the Act, Section 80L, Section 80L., Section 164, Section 160(1, Section 164 of the Act, Section 80L, Section 2(31, Section 3 of the Wealth-tax Act, Section 3, Section 80L', Section 164(1, Section 80L of the Act, Section 164(1, Section 164, Section 164(1, Section 164, Section 80L, Section 80L, Section 80L., Section 112, Section 80L, Section 164(1, Section 112, Section 164 of the Act, Section 164(1, Section 164(1, Section 164, Section 164(1, Section 80L of the Act, Section 112

PERSON: B.C. Patel, Shri Krishna Bandar, V. Indira Bal Krishna, Sodra Devi, Mammad Kayi, Velu Pillai, Sodra Devi's, Jogender Nath, Sri Krishna Bandar, Indira Bal Krishna 1, Indira Balkrishna's, Hari Balkrishna, C.K.Mammad Kayi, Mappilla Marumakkathayam, V. Sodra Devi2, Indira Balkrishna, Sri Krishna Bandar Trust, Arvind Boards

DATE: 1961, 2004, the assessment year 1995-96, 30th August, 1995, 21.3.1997, 161/97-98, year 1995-96, 3rd July, 2003, 55, 1922, '13, the full period of, eighteen years, the expiry of two years, '14, eighteen years, 1967, '17, 0043/1973, 1957, 1922, 1961, 1961, S. 112(1)(a)(ii, March 28,1994, S. 164(1

ORG: inter alia, ITA No., 'Resident Individual', Assessing, Income Tax (Appeals, the Income Tax Appellate Tribunal, ITA 5426/DEL/1998, Tribunal, Income Tax, Deepak Family Trust No, Income Tax, ITR, the CIT (Appeals, Tribunal, this High Court, Income Tax, Escorts Employees Welfare Trust, the Apex Court, Gosar Family Trust & Ors, Income Tax & Ors, ITR, the Supreme Court, Act, WTO, the Calcutta High Court, CIT, the Supreme Court, WTO, Kerala Financial Corporation, WTO, Andhra Pradesh State Road Transport Corporation v ITO, the Supreme Court, the Division Bench of Calcutta High Court, CIT, the Division Bench, the Apex Court Gosar Family Trust, Income Tax and Others, Apex Court, inter alia, Court, Court, The Apex Court, Court, the High Court, Court, Court, Court, Tribunal, CIT V. Deepak Family Trust, Court, ITO, HUF, Tribunal, the Supreme Court, Sections 161, Court, The Supreme Court, N.V. Shanmugham & Co v., The Supreme Court, The Supreme Court, CIT, CIT V. Deepak Family Trust, Court, Court, the High Court, the Supreme Court, Association, The High Court, HUF, Court, CIT, CIT, Deepak Family Trust, Court, the Supreme Court, WTO, the Supreme Court, CIT v Venu Suresh Sanjay Trust, the Appellate Tribunal, Court, Court, Calcutta High Court, Gujrat High Court, the Supreme Court, G. Murugesan & Bros, CIT, CIT v Venu Suresh Sanjay Trust, Court, Sections 161, Court, Court, Deepak Family Trust, Court, CIT, Court, Niti Trust, CIT Gujarat, CIT v. Deepak Family Trust, CIT, Court, Court, Court, Calcutta High Court, Gujarat High Court, XII, another High Court, Court, Paper Products Ltd., CIT, Income Tax, Bench, Bench, another High Court, CIT, Sarabhai Sons Limited, the Gujarat High Court, Madras High Court, Bombay High Court, Madhya Pradesh High Court, Madras High Courts, the High Court, Court, Tribunal, The High Court, The High Court, The High Court, Court, Tribunal

CARDINAL: 86, 17,85,270/-, 17,50,690/-, 3., 29.7.1997, 4, 5, one, 211, 989, 175, 105, 215, 6, 1960]39ITR546(SC, two, 1962]46ITR953(Cal, 1957]32ITR615(SC, 1966]60ITR737(Ker, 1971]82ITR477(Ker, 1964]52ITR524(SC, 1969]74ITR33(SC, 8, more than one, 1993]201ITR989(Cal, 10, 11, 1, 12, 1995]215ITR55(SC, 59, two, one, two, 1, 62, 62, one, five hundred, 61, 15, 1, 16, 1995]211ITR575(Guj, 162, one, 1971]81ITR310(SC, three, three, two, 18, 19, 1977]106ITR494(Guj, 1981]129ITR307(SC, 21, 1996]221ITR649(Mad, 22, 1973]88ITR432(SC, 1960]39ITR546(SC, 1996]221ITR649(Mad, 160, 162, 25, 1996]221ITR435(Guj, one, 27., 1982]137ITR635(Guj, 28, 1983]143ITR473(Guj, 29, 1, 30

PRODUCT: 201, the Full Bench, Venu Suresh's, Calcutta

ORDINAL: first, first, first, second, first, second, first, first, second, second, first, first, first

GPE: Suhashini, Karuri, Nashar, individual.26, India, Gujarat

NORP: Moplah Muslim, Hindu, Indian

PERCENT: 20%, 20%, 20%, 20%