South Arcot District Co-operative Supply and Marketing Society Ltd. Vs. Commissioner of Income-tax

Decided On : Mar-09-1973

Court : Chennai

LAW: Section 14(3)(i)(c, Section 15B(2)(v, Section 14(3)(i)(c, Section 14(3)(ii, Section 14(3)(i)(c, Section 14(3)(i)(c, Section 15B, Section 15B(2)(v, Section 15B(2)(v, Section 10(1, Article 7(e, Section 14(3)(i)(c, Section 2(a, Section 2(r, Section 2, Section 4(3)(viii, Section 2(1)(b)(ii, Central Act 28 of 1956, Section 14(3)(i)(c, Section 14(3)(i)(c, Section 15B(2)(v, Section 15B.

PERSON: Ramanujam, and(3, P.K. Veeran, Padmanabhan, Singh Dudhuria v., Rajah, Rajah, Samoath Iyengar, Mullick v. Commissioner of Income-tax, Addya Sradh, Singh Dudhuna, Sitaldas Tirathdas, Hans Raj Gupta v., Madras, Saravana Pillai, Tamil Nadu, Veeraswami C. J., P. K. Veeran

NORP: J.1, Indian, Indian, Hindu, K.

CARDINAL: three, 1,05,357, 2, 62,540, 22,013, 2, 1,05,357, 1965]57ITR521(SC, 89,344, 62,540, 1964]54ITR393(Ker, 22,013, 1933, 1, 135, 1,100, 194, 6, 206, 10,000, 67, 374, two, two, one, 1969]73ITR765(Delhi, transferee, 1,05,357, 1, 7, 541, 25, 448, 1964]54ITR393(Ker, 22,013, 15B(2)(v

DATE: 1922, the previous year ending June 30, 1960, the assessment year 1961-62, 1948, any year, the previous year ending June 30, 1960, 1922, annual, 1938, 1961]41ITR367(SC, '12, '14, 1965, 1949, '15, '16, '18, 1956, '21, 1956, 1970

ORG: the Central Co, Training Institute, Appellate, Appellate Tribunal, Societies, Poona Electric Supply Co. Ltd., Poona Electric Supply Co. Ltd., The Appellate Tribunal, Tribunal, the Supreme Court, Poona Electric Supply Co., the Government by Section 37(1, the Electricity (Supply) Act, Schedule VI, Schedule VI, the State Government, the Supreme Court, Tribunal, Tribunal, Appellate, Tribunal, Tribunal, Tribunal, the Madras Co, Training Institute, the Registrar of Co-operative Societies, Training College, Appellate, Tribunal, The Appellate Tribunal, Tribunal, the Privy Council, The Privy Council, Registrar, The Privy Council, The Judicial Committee, the Supreme Court, Poona Electric Supply Co. Ltd., the Supreme Court, Tribunal, Tribunal, the Agricultural Produce (Development and Warehousing) Corporations Act, the Madras General Sales Tax Act, Bench, the Madras General Sales Tax Act, Tribunal, Tribunal, Tribunal, Training Institute, Tribunal, Government, Training Institute, State

GPE: Societies, assessee, Societies, assessee, P.C., assessee, assessee, Mitakshara, members.19, Subramania, assessee

MONEY: five per cent

ORDINAL: third, first, second, second, third, first, first, 6th, first, second, second, first, first, first, second, third

PERCENT: 75%

WORK_OF_ART: Law of Income-tax

PRODUCT: Central Act 28 of 1956