Cit Vs. Smt. T.C. Usha

Decided On : Mar-12-2003

Court : Kerala

LAW: Income Tax Act, section 80HHC, section 80HHC, the Income Tax Act, section 80HHC, section 28, section 80HHC, section 80AB, section 80HHC of the Act, section 80HHC(3)(c)(i, section 80AB, section 80HHC, section 28, section 80M of the Act, section 80, section 28, section 70, section 29, Chapter 4, section 80HHC, section 80HHC, section 5, section 80HHC, section 80AB, section 80HHC, section 72, section 80HHC, section 72, section 80AB, section 72, the Income Tax Act, chapter VI-A, section 80C, section 80HHC, section 80AB, section 80HHC, section 80AB, Chapter VI-A, chapter VI-A. However, section 80AB, section 80AB, section 80AB, the Income Tax Act, Section 28, Section 29, section 28, section 72, section 80HHC, section 72, the Income Tax Act, section 80P, section 80M, chapter V1-A, section 72, section 72, section 72, section 80AB, section 80AB, section 80AB, section 71, section 72, section 28, section 71, section 72, section 80AB, section 80P, section 80HHC, section 80AB, section 80HHC, section 80AB, section 80HHC, section 80AB, section 80AB, section 80AB, section 80HHC, section 80HHC, section 24, the Indian Income Tax Act, section 12B, section 24, section 24, section 24, Section 2(6C, section 12B.'From, section 80HHC of the Act, section 80HHC, section 80E(1, section 80E(I, section 5, section 80M of the Act, section 80M of the Act, section 80HHC, section 72, section 72, section 80AB, section 80HHC(3)(c)(i

PERSON: G. Sivarajan, Cochin Bench, Chethana Cashews', Canara Workshops, business2, Sri P.K.R. Menon, Sri, P. Balachandran, Addl, V. T. Joseph, Hence, Joseph, A. V. Thomas & Co. Ltd.'s, 80AB, Act.14

ORG: J. The Commissioner of Income Tax, the Income Tax Appellate Tribunal, ITA 637/C/95, inter alia, the Income Tax Appellate Tribunal, the Supreme Court, CIT, Tribunal, Central Government, the Supreme Court, Cambay Electric Supply Industrial Co. Ltd., CIT, Union of India, CIT, Harprasad & Co., CIT, Macmillan Co., the Bombay High Court, IPCA Laboratories Ltd., the Supreme Court, Cambay Electric Supply Industrial Co. Ltd.'s, Cloth Traders, the Supreme Court, Tribunal, the Supreme Court, Canara Workshops, the Supreme Court, Cambay Electric Supply Industrial Co. Ltd.'s, P) Ltd.'s, the Bombay High Court, CIT, Shirke Construction Equipments Ltd., the Gujarat High Court, CIT, Arvind Mills Ltd., CIT, A. V Thomas & Co. Ltd., the Supreme Court, CIT, A. V. Thomas & Co. Ltd.'s, A. V. Thomas & Co. Ltd.'s, the Supreme Court, the Supreme Court, A.V. Thomas & Co. Ltd.'s, the Supreme Court, Tribunal, the Bombay High Court, Shirke Construction Equipments Ltd.'s, Arvind Mills Ltd.'s, the Bombay High Court, Shirke Construction Equipments Ltd.'s, the Commissioner (Appeals, Tribunal, the High Court, Explanation, The High Court, the Supreme Court, CIT, SC, The High Court, A.V. Thomas & Co. Ltd.'s, A.V. Thomas & Co. Ltd.'s, the Supreme Court, Cambay Electric Supply Industrial Co. Ltd.'s, P) Ltd.'s, The Gujarat High Court, Arvind Mills Ltd.'s, the Bombay High Court, A.V. Thomas & Co. Ltd.'s, Tribunal, A. V. Thomas & Co. Ltd.'s, the Supreme Court, the Supreme Court, Harprasad & Co., P) Ltd.'s, the Supreme Court, the Indian Income Tax Act, M/s. Intercontinent Travancore Pvt. Ltd., M/s. Escorts, A&M;) Ltd., M/s. Escorts (Agents) Ltd., Tribunal, Tribunal, the Supreme Court, the High Court, The Supreme Court, Supreme, the Supreme Court, Explanation, the Supreme Court, the Supreme Court, Cambay Electric Supply Industrial Co. Ltd.'s, The Supreme Court, the Supreme Court, the Supreme Court, Supreme Court, the High Court, the Supreme Court, the Supreme Court in Distributors (Baroda, P) Ltd.'s, the Supreme Court, Cambay Electric Supply Industrial Co. Ltd.'s, Cloth Traders, P) Ltd.'s, the Supreme Court, Cambay Electric Supply Industrial Co. Ltd.'s, The Supreme Court in Distributors (Baroda, P) Ltd.'s, the Supreme Court, Cambay Electric Supply Industrial Co. Ltd.'s, The Supreme Court, Cambay Electric Supply Industrial Co. Ltd.'s, the Supreme Court, the Supreme Court, Cambay Electric Supply Industrial Co. Ltd.'s, The Appellate Tribunal, the Supreme Court, Canara Workshops, The Supreme Court, The Supreme Court, The Supreme Court, the Bombay High Court, the Supreme Court, ITA Nos

GPE: Trivandrum, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India.9, India, Motilal Pesticides, V.T., assessee

DATE: the assessment year 1992-93, 1961, the year 1992-93, 70, 70, 80A, 80AB, 4605/1998, 70, the earlier years, the current year, 29, the current year, 2000, 1922, 1922, the assessment year 1955-56, 1124, 1986, the year, 43A, section 80HHC(3

CARDINAL: 3, 1986]161ITR320(SC, three, 3, 3, 3, 1978]113ITR84(SC, 1985]155ITR120(SC, 1975]99ITR118(SC, 2000]243ITR403(Mad, 2001]251ITR401(Bom, 71, 3, 3, 30, 71, 1979]118ITR243(SC, 80, 80E and 80AA, 2000]246ITR429(Bom, 2002]254ITR529(Guj, 1997]225ITR29(Ker, 2-4-2002, 4605/1998.5, 4-3-2002, 80B, two, 1997]225ITR731(Ker, two, two, 3, 3, 1, 3, 1, twenty five thousand, 1, 3, 3, 3, 3, two, 3, 3, 3, 30, 1, 3, 3, 3, 28, 43D, 1, 2, 71, 1, 3, Two, 28, 28 and 29, 30, 28, 28, 243, 80E and, 80HHC, one, 1,12,400, 562, 1686, 84,300, 84,862, 2A, 2B, 2A, 2A, one, 6, six, only one, two, 13, one, 28, 1, three, 1, 30, two, 1, 1, 1, 15, two, one, 80E and, 80E and, 30, 3, 1, 2, 13, 30/00, 72/00, 105/00

ORDINAL: first, fifth, first, second, first, Firstly, Secondly, First, secondly, thirdly, first, First, Secondly

NORP: Indian, Indian, Indian, Indian, Indian, Indian, Gujarat

MONEY: ninety per cent, eight per cent, industry-80 per cent, dividends60 per cent, 90per cent, 8 per cent, 8 per cent, 8 per cent, 8 per cent

PRODUCT: 1-4-1989