Commissioner of Income-tax Vs. Birla Charity Trust

Decided On : Aug-03-1987

Court : Kolkata

LAW: Section 13(1)(c)(ii, Section 13 of the Act, Section 11, Section 13(2)(h, Section 13(1)(c, Section 11, Section 13(2)(h, Section 11, Section 11, Section 13(3, Section 13(2)(h, Section 11, Section 13(1)(c, Section 13(3, Section 13(1)(c, Section 13(3, Section 13(2)(h, Section 256(1, Section 11, Section 13, Section 11, Section 11, Section 12, Section 13(3, Section 11, Section 13(1)(c).9, Section 13(2)(h, Section 13(2)(h, Section 11.15, Section 13(2)(h, Section 13(1)(c)(ii, Rule 1 of the Second Schedule, Section 11, Section 13(2)(a, Section 13(2)(h, Section 13, the Finance Act, Section 11, Section 12, Section 11, Section 11, Section 617, the Companies Act, Section 13(2)(h, Section 13, Section 13(2)(h, Section 13(2)(h).29, Section 13, the Finance Act, Section 11, Section 13(3, Section 13(1)(d)(iii

PERSON: Kumar Sen, Webster, Eric L. Kohler, Thebusinessman, Webster, Webster, Greene M.R., I. P., Vol, Kumar Sen

ORG: Birla Charity Trust, Jiyajee Rao Cotton Mills Ltd., Appellate, Appellate, Tribunal, Appellate, Tribunal, Tribunal, Chambers, Twentieth Century Dictionary, the Concise Oxford Dictionary, New Collegiate Dictionary, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Appellate, Tribunal, Tribunal, State or Government, the Supreme Court, CIT, the Supreme Court, the House ofLords, IRC, Tootal Broadhurst Lee Co. Ltd, Allchin v. Corporation of South Shields, the English Court of Appeal, Sharda Trust, CIT, Appellate, Tribunal, theAppellate, Haryana High Court, Tribunal, Chambers, Twentieth Century Dictionary, The Concise Oxford Dictionary, Webster's Third New International Dictionary, Chambers, Twentieth Century Dictionary, The Concise Oxford Dictionary, Dancan Bros. & Co. Ltd., CIT, the Super Profits Tax Act, the Companies (Profits) Surtax Act, Duncan Bros. & Co. Ltd., CIT, the Companies (Profits) Surtax Act, CBR, the Companies (Profits) Surtax Act, Jowitt, CIT, Nachimuthu Industrial Association, Appellate, Tribunal, Appellate, The High Court, Central, Tribunal

DATE: 1920, Between 1956 and 1963, the assessment year 1971-72, year ending on March 31, 1971, 1961, 1963, April 1, 1971, June 1, 1970, 1972, June 1, the assessment year, June 1, 1970, 1961, the accounting year, the previous year, the previous year, the previous year, the 1st day of June, 1970, the 1st day of April, 1979, the 1st day of April, 1978, the previous year, the 1st day of January, 1971, '1, 45, '11, 1942, the end of March, 1971, April 10, 1971/April 15, 1971, the assessment year, the accounting year ending on March 31, 1971, 1972, '16, 1964, '17, '18, 1972, 1964, June 1, 1970, June 1, 1963, 1964, 1942, 1964, 1968, January 23, 1968, 1958, December 31, 1970, the assessment year, 1983, April 1, 1983, '13, the previous year, the previous year-, the 28th day of February, 1983, the 1st day of March, 1983, the 30th day of November, 1983, 1956, 1 of 1956, the 30th day of November, 1983, ' 25, 1983, 1920, June 1, 1970, June 1, 1970, J. 33

CARDINAL: 96,490, 1,44,735, 1,44,735, 3, 1970.8, 13, 1,44,735, 10, 60 to 63, twenty-five, 3, 3, 5, 2, 1, 3, 3, 1, 2, five thousand, 8, 606, 2., 4, 5., 204, 10, 1977, 106, I949, 29, 25, 456, 12, four, 10,000, two, 526, 494, 1, 538, 1., 2, 691, 640, 19, 1, 2, 1970.22, 1978]111ITR885(Cal, 25, 1981]128ITR302(Cal, 1, 840, 1982]138ITR585(Mad, seven, 23, 1, 5, 5, 1, One

ORDINAL: second, 5th, 7th, second, second, second, 5th, 4th, first, second, second, 5th, Seventh, 5th, Seventh, second, 2nd

GPE: Act.3, India, India, Clause, Clauses, Nawn Estates, Allchin

FAC: Sections 11

NORP: Hindu, English, Punjab, Indian

WORK_OF_ART: Black's Law Dictionary

PRODUCT: Revenne

LANGUAGE: English