Smt. Varsha G. Salunke L/H of Late Vs. the Dy. Cit

Decided On : Mar-24-2005

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: Section 255(4, Section 198 of the Act, Chapter XVII, Section 199 of the Act, Section 203 of the Act, Section 199 of the Act, Section 199 of the Act, Section 199 of the Act, the I.T. Act, Section 198, Section 194A, Section 194B, Section 194BB, Section 194C, Section 194D, Section 194E, Section 194EE, Section 194F, Section 194H, Section 194-1, Section 194J, Section 194K, Section 195, Section 196A, Section 196B, Section 196C and Section 196D, Section 194BB, Section 194C, Section 194D, Section 194E, Section 194EE, Section 194F, Section 194H, Section 194I, Section 194J, Section 194K, Section 195, Section 196A, Section 196B, Section 196C and Section 196D, Section 203, Section 60, Section 61, Section 64, Section 93 or Section 94, Chapter XVII, Section 28 of the Act, Section 145(1, the I.T. Act, Section 145, Section 28 to 43A, Section 192 to 194, Section 194A, Section 194B, Section 194BB, Section 194C, Section 194D, Section 194E, Section 194EE, Section 194F, Section 194H, Section 194-I, Section 194J, Section 194K, Section 195, Section 196A, Section 196B, Section 196C and Section 196D, Section 198, Section 145, Section 199, Section 255(4, Section 143(3, Section 234B, the I.T. Act, Section 145, the I.T. Act, the I.T. Act, Section 198, Chapter XVII, Section 199, Section 203, the I.T. Act, Section 199.18, Section 199, Section 199, Section 115 of the Evidence Act, Section 199, Section 234A/234B/234C, Section 199

CARDINAL: 1, 1., 3, 2, three, 2,46,268, 8,954, 825, three, 31.03.97, 5,929, 198, 199, 198, 199, 1961.On, 199, 198, 192, 194, 199, 198, 199, 43A, 29, 1, 46, 86, 198, 199, two, 198, 199, three, 3, three, three, 199, 199, 172, 145, 1., 3, 2, 2005.1, 1961.2, 4,925, 2,46,268, 2,46,268, 2,96,460.92, 2,96,460.92, 2., 4,925, one, 2,96,460.92, 4,925, 199, three, 1.4.96, 31.3.97.97, 8,954.25, 179, three, 2.3, 1.4.97, 4,96,4607-, 199, 227, 172, 11, 23, 5

NORP: Hon'ble, Hon'ble, Hon'ble

DATE: 1961, 1997-98, the assessment year 1997-98, a month, month, March 1997, the month of April 1997, March, 1997, twelve months, the year, March, 1997, thirteen months, the year, 1997-98, the assessment year 1997-98, the assessment year, the assessment year 1997-98, the same assessment year, no other assessment year, an assessment year, the assessment year, 1961, 1961, the accounting year, the entire month, March 1997, the month, the accounting year, the accounting year, the month of April 1997, the previous year, the year, the next assessment year 1, from year to, the months, the assessment year, the earlier year, the subsequent month, the accounting year, the accounting year, 29, the assessment year, the year, the year, the year, the year, the year, the year, the year, the next assessment year, that year, the assessment year, the next assessment year, the assessment year 1997-98, the year, the year, the month of March, 1997, the previous year, the accounting year, the years, the year, the year, the year, 29, 27^th September, 2005, 2,96,406-92ps, the year, October, 1997-98, 19^th December, 2000, the year, 2,46,268, previous year, a month, a subsequent month, the month of March, 1997, month, April 1997, the month April 1997, the assessment year 1998-99, the month March 1997, previous year, October 1997.6, a month, month, March 1997, the month of April 1997, March 1997, previous year 1997-98, 1998-99, the 12 months, the impugned assessment year, March 1997, 13 months, March 1997, the impugned assessment year, the month of March 1996, February 1997, the impugned assessment year, the month of March 1997, the month of March 1997, the same assessment year, the month, March, the month of April, the end of the month of March, the month of March 1997, months, April 1997, the month of April 1997, the month of March 1997, the month of April 1997, the month of April 1997, March 1998, 13 month, the preceding assessment year 1996-97, the 12 months period from March 1995 to February 1996, the month of March 1996, February 1997, the impugned assessment year, 2,46,268.00 4,925, 1997-98, 1997-98, 97-98, March 96, 97-98, earlier year's, the month of March 97, the year ending 31.3.97, 1997-98, the assessment year, 1998-99, A.y.1997-98, A.Y.1998-99, 1997-98, the year, the assessment year, the assessment year, 1997-98, no other assessment year, the same assessment year, an assessment year, 1997-98, 1997-98, 1997, 1997-98, 1997-98, a year, 1997, the same assessment year, two different years, 1997-98, 1998, 1997-98, 1997-98, 1997-98, 1997-98, 1998-99, 1998-99, 1998-99, 1998-99, 1997-98, 1997-98, 1997-98, this year, 1997-98, the assessment year, para 5, this year, 1997-98

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

ORG: TDS, RCF, Assessing, TDS, the Profit &amp, TDS, Rashtriya Chemicals &, RCF, TDS, TDS, Tribunal, Judicial, Judicial, Judicial, Judicial, Judicial, the Hon'ble Supreme Court, Tuticorin Alkali Chemical, CIT 227, Judicial, Judicial, Sections 192 to 194, Section 194A, Section 194B, Central Government, Sections, Sections 28, the Privy Council, Pondicherry Railway Co. Ltd., CIT 5, ITC, the Supreme Court, CIT, ITR 10, Calcutta Co. Ltd., CIT 37, CIT, Shirinbai Kooka, UTI, TDS, Sections 28, TDS, TDS, TDS Certificates, TDS, TDS, Sections 198 &amp, TDS, TDS Certificate, Judicial, Profit &, Sections 198 &amp, the Hon'ble Supreme Court, Tuticorin Alkali Chemicals, CIT 227, ITR, Judicial, the Apex Court, CIT, TDS, RCF, Mumbai Benches, TDS, TDS, Court, Mercantile System of Accounting, Assessing, TDS, Profit &, TDS, Mercantile System of Accounting, us.5, Departmental Representative, the Accrual System of Accounting, TDS, TDS, the Mercantile System of Accounting, Accrual System of Accounting, the Mercantile System, TDS, Sections 198 &amp, UTI, RCF &, TDS, TDS, RCF, TDS, TDS, TDS, TDS, the Id. CIT, TDS, Section 198 &amp, TDS, TDS, TDS, the Hon'ble Supreme Court, Tuticorin Alkali Chemicals, CIT, SC, TDS, TDS, Department, Department, TDS, TDS, TDS, TDS, TDS, P &amp, L account.24, TDS

PERSON: Loss Account, Fertilizers, Chembur, Styles 3 TC 185, Badridas Daga v., Loss Account, Shri G.E. Veerabhadrappa, Shri G.E. Veerabhadrappa, Order, Doshi, Law, Order accordingly.13, Chembur, A.Y

GPE: Assessing, AY, RCF, Mumbai, D.R., receipts.10, A.Y., A.Y., A.Y., A.Y., A.Y., A.Y., A.O., A.Y., A.Y., A.Y., A.Y., A.Y., A.Y., A.Y, A.Y., A.Y., A.Y., A.Y., A.Y., A.Y., A.Y., A.Y., A.Y., A.Y., A.Y., A.Y., A.Y., A.Y., A.Y., A.O., T.D.S., A.Y.

WORK_OF_ART: Collection and Recovery-Deduction, Profits and Gains

EVENT: Sections 28

FAC: Gresham Life Assce

PRODUCT: 363, Accountant, Bench, Accountant, Chartered Accountant, Chartered Accountant, Chartered Accountant, Chartered Accountant, Accountant