Skip to content

Semantic Analysis by spaCy

R. Kuppuswamy Chetty Vs. Commissioner of Income-tax, Madras

Decided On : Dec-16-1980

Court : Chennai

Notice (8): Undefined index: topics [APP/View/Case/meta.ctp, line 36]
Warning (2): Invalid argument supplied for foreach() [APP/View/Case/meta.ctp, line 39]

LAW: the I.T. Act, the I.T. Act, Madras-II, The Indian I.T. Act, the I.T. Act, the General Clauses Act, the I.T. Act, the I.T. Act, section 22(2, section 271, section 271(1, section 271 of Act, section 271(1, section 297(2)(g)."16, the I.T. Act, the G.T. Act, the W.T. Act, the I.T. Act, section 23B, section 23B, section 23, section 18A, the I.T. Act, section 18A(3, Section 28 of the Act of 1922, the I.T. Act, section 34, section 34, section 149 or section 150, section 297(2)(f, Section 271(4A, the Finance Act

CARDINAL: 1, 2, 121, two, 1968, 68, 98, 141, one, 3,15,000, 6,80,000, 6,80,000, 4 1/2, two, 6,80,000, 1,000, 271, 2,966, 8,071, 97, 414, 121, 824, two-fold, 1, 297(2, 297(2)(g, two, 297, 297, 1, 66, 6, 297(2, 297(2, 1948, 16, 28(1, 51, 295, 37,500, 20,000, 1,25,520, 68,501, 37,500, 1948, 16, 391, 2(8, 2(8, 297(2)(g, 112, 77, 107, 77, 107, 3,55,566, 4,75,368, 271, 274, 271(2, 117, 1, 297(2)(g, 112, 121, 824, 297(2)(g, 297(2, 826, 827, 271(1)(c, two, 98, 114, 367, two, one, two, 112, 121, 824, 1968, 68, four, 3,575, 749, three, 98, 18A(3, 171(3, 171(3, 1968, 68, 749, 147, 98, 148, two, two, 112, 121, two, 240, 1, 2, 3, 4, 5, 1, 4, half, 27, 51, 295, 297(2)(g, 271, 103, 123, two, only two, two, 171(1, 6, 171, 171(6, 171(6, 2, 171, 143, 144, 143, 144, 171, 271, 271, one, 271, 1,000, less than, 500

DATE: 1961, years 1954-55 to 1961-62, 1961, 1980, 1975, 1st April, 1961, up to 31st March, 1961, year 1962-63, 4th June, 1960, 11th March, 1961, the assessment year 1961-62, the accounting year ended on 31st March, year 1962-63, 15th March, 1962, the accounting year ended on 31st March, 1963, 31st March, 1965, years 1963-64, 1965-66, the year ended 31st March, 1965, the years ended 31st March, 1961, 31st March, 1962, years 1961-62, 1962-63, those two years, earlier years, February, 1967, earlier years, 22nd February, 1969, 1961, 1961-62, the earlier years, years 1954-55 to 1961-62, 25th July, 1969, 17th September, 1969, 1961, 1955-56, 1956-57, 1957-58, 1958-59, 1959-60, 1960-61, 1961-62, 1961, the respective years, 31st August, 1974, 1922, 1974, 30th April, 1974, 1980, 1922, 1961, 1st April, 1962, 1922, 11 of 1922, 1922, 11 of 1922, the 1st day of April, 1962, the year ending on the 31st day of March, 1962, earlier year, the 1st day of April, 1962, 1967, 1897, 1897, 1st day of April, 1962, 1922, 31st day of March,, 1962, 1961, 17th September, 1969, 1954-55, 1961-62, those years, years 1963-64, alone.11, 1922, 1964, the assessment year 1951-52, 31st January, 1952, 22nd January, 1954, 1952-53, 17th August, 1953, the assessment year 1951-52, 1922, the assessment year 1951-52, April 8,1954, 1st April, 1962, 1961, 1922, 1st of April, 1962, 17th September, 1969, 1st April, 1962, 1961, 1961, 1st April, 1962, a year ending on 31st March, 1962, earlier year, 1st April, 1962, 1961, 1st April, 1962, 1978, the years 1959-60, 1960-61, 1961-62, 1922, February 29, 1964, 1st April, 1962, May 26, 1965, February 25, 1966, 1970, 1961, 1970, 18th November, 1961, the assessment year 1960-61, November 23, 1964, the same day, 1961, November 19, 1966, under s. 271(1)(a, 1961, 1961, 1922, 1922, 1961, the year ending on March 31 1962, 1961, 1922, 1978, 1980, years 1954-55 to, 1960-61, April 1, 1962, January 12, 1967, February 20, 1969, 1961, 1st April, 1962, 1961, April 1, 1962, April 1, 1962, 1922, April 1, 1962, April 1, 1962, years, April 1, 1962, April 1, 1962, 1922, 1961, 1975, 1978, 1978, 1980, June 15, 1961, September 15, 1961, December 15, 1961, March 15, 1962, December 15, 1961, August 24, 1962, 1922, under s. 18A, 1961, 1922, a particular assessment year, section 18A, the 1st day of April, 1962, 1st April, 1962, 1961, the 1st day of April, 1962', 1st April, 1962, 1922, 1961, 1975, year 1956-57, the assessment year 1956-57, 1922, May 21, 1956, the assessment year 1957-58, the last day, March 15, 1957, previous year, the assessment year 1957-58, March 15, 1958, 1922, November 20, 1965, 1963-64, 1961, February 12, 1962, 1922, June 21, 1966, February 12, 1962, 1961, under s. 171(3, June 21, 1966, February 12, 1962, 1975, the assessment year, before 1st April, 1962, 15th March, 1958, the assessment year 1957-58, 15th March, 1958, 1978, 1980, the 1st of April, 1962, 1922, 1961, 1964, 1st April, 1962, 1961, 1961, 1922, 1976, November 15, 1955, years 1950-51 to 1956-57, 1961, 26th March, 1970, years 1950-51 to 1956-57, 25th March, 1971, years, 1922, 1961, 1922, 11 of 1922, the year ending on the 31st day of March, 1940, February 22, 1969, 1965, March 12, 1965, 1970, April 1, 1971, some years, April 1, 1968, one and a half, 1968, April 1, 1968, March 15, 1972

ORG: the Appellate Tribunal, CIT, the Gujarat High Court, CIT, ITR, CIT, "R. Kuppuswamy Chetty & Sons, the Central Board of Direct Taxes, CBDT, ITO, ITO, IAC, Tribunal, Tribunal, Tribunal, Tribunal, the Gujarat High Court, CIT v. Ochhavlal, Tribunal, CIT, ITR, Parliament, CIT, the Supreme Court, CIT, ITO, ITO, the Supreme Court, CIT, ITO, ITO, ITO, ITO, The Supreme Court, ITO, the Supreme Court, CIT, ITO, The Supreme Court, ITO, ITO, CIT, the Supreme Court, the Supreme Court, Jain Brothers v. Union of India, ITO, ITO, inter alia, The High Court, the Supreme Court, Lordship, CIT, CIT, IAC, Tribunal, Tribunal, Tribunal, Tribunal, CGT, C. Muthukumaraswamy Mudaliar, CIT, CIT, CIT, ITO, ITO, ITO, ITO, AAC, Tribunal, Reliance, the Gujarat High Court, CIT, HUF, ITO, HUF, s. 18A(9, HUF, ITO, HUF, HUF, HUF, HUF, CIT, CIT, CIT, CIT, the Gujarat High Court, the Supreme Court, CIT, ITO, the Supreme Court, ITO, ITR, ITO, HUF, ITO, HUF, ITO, ITO, ITO, HUF, HUF, The High Court, HUF, The Supreme Court, HUF, HUF, -(i, the Supreme Court, ITO, IAC, IAC, Tribunal

PERSON: Seth Lunidaram, Tikamdas, Sheth Gunvantlal Mangaldas, Kiranchandra Madhusudan Patel, Janakiah Chetty, Kuppuswamy Chetty, Janakiah Chetty, Kuppuswamy Chetty, Janakiah Chetty, Janakiah Chetty, Janakiah Chetty, Kuppuswamy Chetty, Panalal Kothari, Seth Lunidaram, Tikamdas, Devi Harlalka, Janakiah Chetty, Janakiah, C. V. Govindarajulu Iyer v., Rajamannar C.J., Yahya Ali J., N. A. Malbary, C. V. Govindarajulu Iyer v., Rajamannar C.J., levy penalty, K. Ramgopal, V. G. Panneerdas, applicable.15, V. G. Panneerdas, Seth Lunidaram, Tikamdas, justified.18, V. G. Panneerdas, Seth Lunidaram, Tikamdas, Sheth Gunvantlal, Mangaldas, Kiranchandra Madhusudan Patel, Sheth Gunvantlal Mangaldas, Kiranchandra Madhusudan Patel, V. G. Panneerdas, Seth Lunidaram, Tikamdas, N. A. Malbary

PRODUCT: 740, us.10, the Full Bench, 740, 740

GPE: New Delhi, Janakiah, us, Bros., Bangkok, Bangkok, Bangkok, Bangkok, approval.12, Jain Brother v. Union of India, Bros., Govinddas, provisions.30

ORDINAL: first, second

PERCENT: 5%, 20%, only 5%, 2%, 50%, 5%, 5%, 20%, 20%

NORP: Kalawati, CWT, Indian

EVENT: the 1922 Act, the 1961 Act, the 1922 Act

WORK_OF_ART: Before the Tribunal the assessee

View Full Judgment


Save Judgments// Add Notes // Store Search Result sets // Organize Client Files //