Khanikar Tea Estate (P.) Ltd. Vs. Commissioner of Income-tax

Decided On : Sep-30-1988

Court : Guwahati

LAW: Section 256, the Indian Registration Act, Section 47, the Registration Act, Section 32, Section 32, Section 32, Section 32, Section 32

DATE: C.J. 1, 1961, the previous year, 1970-71, April 16, 1970, June 26, 1969, January 1, 1969, April 16, 1970, the 1st day of January, 1969, the assessment year 1970-71, January 1, 1969, January, 1969, January 1, 1969, January 1, 1969, '47, January 1, 1969, 1961, 1970-1971, June 26, 1969, April 16, 1970, January 1, 1969, April 16, 1970, January 1, 1969, January 1, 1969, the previous year, 1970-71', 1952, 1939, '12, January 1, 1969

CARDINAL: 1, 2, 15, 25,00,000, 10,00,000, 12,50,000, 4,00,000, 10,00,000, 7, 1979]116ITR897(Patna, 904, 1985]152ITR261(Patna, 1951, One

ORG: Dekhari Tea Estate, Khanikar Tea Estate, Dekhari Tea Co. Ltd., Appellate, the Appellate Tribunal, Tribunal, Tribunal, the Dekhari Tea Estate, the Appellate Tribunal, Integra, CIT, CIT, the High Court, Dekhari Tea Estate, the House of Lords, AC 109, East End Dwelling Co. Ltd., Finsbury Borough Council

GPE: England, St. Helen's, London

PERSON: Bishopsgate, Rs, Pat, Addl, Dongarsidas Biharilal, Jamunadas Mannalal, Asquith

QUANTITY: 1,858.85 acres

PERCENT: 40%, 25%, 6,25,000 and 25%

ORDINAL: secondly, first, second

WORK_OF_ART: 2 All ER 587