Commissioner of Income-tax Vs. Insaniyat Trust (Now Merged with Sarabhai Foundation)

Decided On : Apr-18-1988

Court : Gujarat

LAW: section 11, section 11, section 11, section 13(2)(h, section 11, section 11, section 13, section 11, section 12, section 11(1)(a, section 13, section 13, section 13(2)(c, section 13(3)(c, the Finance Act, section 13, section 13(2)(c, section 11, section 11, the Finance Act, Circular, section 13, section 23, section 13, section 13(2, section 13, section 13, section 13, section 11, section 11, section 13, section 11, section 12, section 13, section 13

PERSON: R.C. Mankad, Mrudula Sarabhai, Mrudula Sarabhai, Mrudula Sarabhai, Eric, L. Kohler, Webster, Webster, Juris Secundum, S. N. Soparkar, Coulthard, R. K. Dalmia, Delhi Administration, Soparkar, Soparkar, Soparkar, Soparkar, Soparkar, Nos

NORP: J.1, Hindu, Punjab, Punjab

DATE: 1973-74, previous year, the financial year 1972-73, March 31, 1973, March, 1972, the previous year, the assessment year 1973-74, 1961, 12, '11, 60 to 63, the previous year, the previous year, the previous year, the previous year, the previous year, the previous year, the previous year, the previous year, the previous year, the previous year, the previous year, the 1st day of January, 1971, the previous year, the previous year, the previous year, the previous year, '1, 1972, 1964, 1972, 1964, 1942, 1942, 39, 1970, December 31, 1970, January 1, 1971, December 31, 1970, December 31, 1970, January 1, 1971, December 31, 1970, December 31, 1970, 1970, 45, September 2, 1970, 31st December, 1970, 1st January, 1971, 31st December, 1970, 1st January, 1971, 31st December, 1970, the previous year, earlier previous year, previous year, previous year, the previous year, the previous year, the previous year, March, 1971, March 31, 1971, one month, the accounting year ending on March 31, 1971, the accounting year, years, 1972-73, the previous year, 1975, April 1, 1977, section 13(5, April 1, 1978, the previous year

CARDINAL: 2, 89, 15, 2,06,592, 3,636, One, 3,636, 3,636, 3, 3,636, 2, 3, 3, 4, 11, 13, 1, twenty-five, 12, 13, 1, 3, 2, 1, 3, 3, 3, 3, 3, 3, 3, 3, one thousand, 3, 3, 1, 2, five thousand, 5, 3,636, 6, 2, 8., 1988]170ITR150(Cal, 606, 2, 4, 5, 204, 526, 494, 1, 538, 1., 2, 691, 640, 1, 2, 9, 10, 2, 228, 59, 1963]1SCR253, two, 2, 3, 12, 21, 2, 4, 13, 2, 2, 14, 15, 2, 2, 16, 2, 17, 2, 10,000, four, 40,000, 18, 1987]167ITR482(AP, 20,000, 19, 1, 5, 1, 5, 20, 170, 150, 161, One, 22, 3, 23, 1, 3, 24

ORG: M/s. Karamchand Premchand Pvt. Ltd., Ahmedabad Manufacturing, Calico Printing Company Limited, Appellate, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, the Calcutta High Court, CIT, Birla Charity Trust, State or Government, Chambers', Twentieth Century Dictionary, The Concise Oxford Dictionary, Webster's Third New International Dictionary, Chambers, Twentieth Century Dictionary, The Concise Oxford Dictionary, Government, the Court of Appeal, the Supreme Court, Legislature, the Central Board of Direct Taxes, Legislature, Legislature, Corpus Juris Secundum, Legislature, Haryana High Court, Sharda Trust, CIT, Tribunal, Haryana High Court, the Andhra Pradesh High Court, Appellate, Tribunal, the Andhra Pradesh High Court, Legislature, Tribunal, The Andhra Pradesh High Court, Tribunal, the Andhra Pradesh High Court, the Andhra Pradesh High Court, the Taxation Laws (Amendment) Act, the Calcutta High Court, CIT, Birla Charity Trust, The Calcutta High Court, the Culcutta High Court, Tribunal

PRODUCT: the Full Bench of

MONEY: 256(1, 5 per cent, 5 per cent

GPE: India, India, Corpus, Allchin, Talaprolu

WORK_OF_ART: Black's Law Dictionary, 2 All ER

ORDINAL: 5th, 4th, 5th, Seventh, 5th, Seventh, first, second, second, first, third, second