Commissioner of Income-tax Vs. A.N. Naik Associates and anr. and Rangavi Realtors and anr.

Decided On : Jul-23-2003

Court : Mumbai

LAW: Section 45(4, Section 45(4, Section 40, the Indian Partnership Act, Section 45(4, Section 45(4, Section 45, Section 48, the Finance Act, Section 45(4, Section 45, Section 45, Section 2(14, Section 40, the Indian Partnership Act, Section 40, the Indian Partnership Act.9, Section 2(47, Section 2(47, Section 2(47, Section 2(47, the Indian Partnership Act, the Indian Partnership Act, Section 2(47, Section 45, Section 45(1, Section 45, Section 45, Section 45, Section 2(47, Section 45, Section 45(4, Section 2(47, Section 2(47, Section 45, Section 48, Section 45 of the Act, Section 48, Section 45, Section 45(4, the Amendment Act, Section 47.17, Section 2(xxiv, Section 122, Section 46(2, Section 46(2, Section 45(4, Section 2(47, Section 45, the Amending Act, the Finance Act, the Finance Act, Section 45, the Finance Act, Section 45 of the Act, Section 45, Section 45(4, Section 2(47, Section 45(4, Section 47, Section 47, The Finance Act, Section 2(47, the Finance Act

PERSON: F.I. Rebello, J.1, Minoo F.D. Mehta, Abdul Khaliq, Abdul Gaffar Sheriff, Nos, Desai J., Burma Oil, Dawson, Charan Das v., Girja Nandini Devi, B. C. Srinivasa, P. Lingamullu Raghukumar, L. Raghu, Sunil Siddharthbhai, N.S. Getti, G. Patel, CGT, Gift, Gift, Gift, N. Bagavathy Ammal, Kartikeya V. Sarabhai v., Nos

DATE: January 30, 1997, the assessment year 1997-98, 1961, June 16, 2000, '1, January 30, 1997, January 30, 1997, January 30, 1997, January 30, 1997, the previous year, 1987, April 1, 1988, '1, January 30, 1997, 1961, January 30, 1997, that day, 1985, 3, 5, 1961, 1961, July 21, 1982, 1973, 1987, April 1, 1988, 1988, 1961, the year, the previous year, the year 1989-90, 1988, July, 1977, 2001, '19, 1961, 1988, 1987, 1987, 1987, the previous year, 1987, the previous year, '23, 1987, April 1, 1988, 1987

ORG: Appellate Tribunal, Appellate Tribunal, Appellate Tribunal, Reliance, Reliance, McDowell and Co. Ltd., CTO, Wood Polymer Ltd., Bengal Hotels, Legislature, Tribunal, Malabar Fisheries Co., CIT, CIT, CIT, the Andhra Pradesh High Court, CIT, Reliance, CIT, Mohanbhai Pamabhai, CIT, Mohanbhai Pamabhai, The Gujarat High Court, Sakti Trading Co., CIT, CIT, CIT, Vijayalakshmi Metal Industries, CIT, Kunnamkulam Mill Board, Reliance, CGT, CIT, Sons, the Division Bench, Sons, CGT, ITR, Malabar Fisheries Co., CIT, the Division Bench, CIT, the Supreme Court, Parliament

CARDINAL: 2, 3, 4., 3, six, 4, 4, 3, 5, 1971]2SCR99, only two, three, two, 2, 3, 1985]154ITR148(SC, 160):'We, 1977]109ITR177(Guj, 10, 2, 1965]3SCR841, 1979]120ITR49(SC, 1981]128ITR294(SC, 2001]247ITR801(SC, 1983]141ITR674(AP, 91, 393, 1987]165ITR166(SC, 1961.13, 3, 4, 4, 1991]189ITR285(SC, 2001]250ITR871(SC, one, 1985]156ITR509(SC, two, 2002]256ITR540(Mad, 2002]257ITR544(Ker, 1971]82ITR599(SC, 1999]236ITR515(SC, 1997]224ITR431(KAR, five, one, five, five, five, one, 247, 588, 591, only one, one, 2003]259ITR678(SC, 1979]120ITR49(SC, 4, 1985]156ITR509(SC, 3, 4, 3, 4, 2, 3

ORDINAL: first, first, firstly, first, Secondly, Firstly, Firstly

NORP: Erach, Hindu

TIME: the morning

GPE: Ramsay, affection.12, Addl, Tribhuvandas

FAC: B.T. Patil, B.T. Patil