Commissioner of Income-tax Vs. Trustees of H.E.H. the Nizam's Dependants and Khanazads Trust

Decided On : Aug-04-1978

Court : Andhra Pradesh

LAW: the Indian Trusts Act, the Indian Trusts Act, the Indian Trusts Act, Section 5, Chapter 45, Section 10(2)(xv, Section 10(2)(xv, Section 15(1, the G.T. Act, the Indian I.T. Act, the I.T. Act, the W.T. Act, The I.T. Act, the W.T. Act

PERSON: Madhava Rao, J. Referred Case No, Barkat Ali Khan Bahadur, Osman Ali Khan Bahadur, Sri P. Rama Rao, Sri Y.V. Anjaneyulu, Osman Ali Khan Bahadur, Nizam, Kaveri EngineersRs, Nizam, Mulla, H.E.H., Schedule, Dulhan Pasha, Eden Bagh, Habeeb Ali, H.E.H., Dulhan Pasha, Ali, Khadir Ali, Yousuf Ali, Riasat Ali, Shareef Ali, Ali, Nazil Ali, Rs, Laila Begum, Poujice Begum, Sadat Jah Rs, Likewise, Ali Pasha, Quames, Ali Khan, Tarapore, Bada Dava Khan, Sri Anjaneyulu, Khan Bahadur C. B. Taraporevala, H.E.H., Nos, Nizam, Sri C.B. Taraporevala, Nizam, Nizam, Nizam, Nawab Zain Yar Jung Bahadur, Nizam, Nizam, Financial Adviser, styled1, Financial Adviser, H.E.H., Khan Bahadur C. B. Taraporevala, Nizam, Sri Taraporevala, Nizam, Nizam, Nizam, Nizam, Jefferys v. Jefferys, Wale v. Harris, Wale v. Harris, Pankumari Kochar v., Bench, Nizam, Nizam, Schedule B, Nizam, Nos, Jawad Ali, Nos, Burrough, Philcox, Craig Reports, Lewin, Eldon, Nizam, Sri P. Rama Rao, Sri P. Rama Rao, Financial Adviser, Settlor, Nizam, Nizam, Nizam, Nizam, Nawab Mir, Osman Ali Khan Bahadur, Nawab Kazim Nawab Jung Bahadur. , Trustees, Settlor, Prince Azam Jah Bahadur, Sambasiva Rao J., Kotamma, Venkata Varada Aiyangar, Pearey Lal, Kania J., Fazl Hussein v. Mohamadally, A.V. Krishna Rao J., Barkat Ali Khan, Mir Barkat Ali Khan, Nizam, Financial Adviser, Motilal Ramswaroop, Nawab Mir Barkat Ali Khan, Nizam, Nizam

CARDINAL: 59, 1, two, 2, 2, 23,50,000, four, 59, 59, 23,50,000, 59, 4, 1., 23.5, 2, 3, 4, 5, 5., 6, 23.5, 7, 23.5, 1.6,000, 6,00,0002.8,750, 4,75,0004.4,000, only 2,250, 75, 4,000, 6,25,000, 8,75,000, 2,14,000, 2,14,000, 23.5, one, 66, 1972/73, 23,50,000, two, 23,50,000, 9, 5, 6, 5, 6, 10, 23,50,000, 85, 2, 11, two, 6, 7, one, 2, two, 3, 100, 1, 2, 3, 4, 5, 6, 3, 265, eleven, 100, 13, 3, 300, 300, three hundred, 20, 20, 3, 100, 23,50,000, 3, 13, 14, 15, 23,50,000, 16, 50, 23,50,000, 23.5, four, 4,000, two, 17, 18, 19, 17, 20, 23.5, four, 21, 22, 23, 23.5, 85, 23.5, 23.5, 18, less than two, more than five, 24, three, 23.5, 25, 670/56, 28, 29, 1,425, 8,456, 34,100, 70,164, 1,67,193, 1,97,956, 142, 3, 30, 53, one, two, 138, 280, 280, two, 33, 89, 788 to, 791, 221, 222, 34, 1969]73ITR373(AP, 4, 37, 239, 38, 240, 39, One, 11, 100, 22, 13, 100, 26, One, 6, 100, 20, 100, 40, one, one, two, 128, 129, 100, 50, 50, 128, 129, 50, 114, 130, 28, 40, 41, 1953]24ITR519(SC, 2, 2, 2, 2,00,000, 183, 21, 523, 24, 8, 561, 32, 5, 72, 41, 299, 324, 23.5, 48, 2, 59, one, 23.5, 23.5, 50, 23.5, 23.5, 23.5, a mere half, 85, twenty, 51, 23.5, 23.5, 1, 2, 3, 23.5, two, 3, 3, One, two, two, two, 34, 257, 64, 5/1970, 56, 57, 1962),does, 23.5, 23.5, 23,40,000, 59, 1951]19ITR191(SC, 60, 23.5, 59, 23.5, 4, seven, 4, 4, 4, 4, 4, 23.5, 59/76, 23.5, 62, 63, 250

DATE: 1976, '1, June, 1961, June, 1961, August 12, 1957, years 1962-63, 1963-64 3, 1976, years 1965-66 to 1971-72, 1978, years 1962-63, 1963-64, 1976, 1978, the month of June, 1961, 1976, June, 1961, August 12, 1957, 1961, 1957, August 12, 1957, August 12, 1957, March 14, 1959, October, 1966, August 12, 1957, August 12, 1957, June 12, 1961, March 14, 1959, June, 1961, August 12, 1957, 1961, 1966, March 31, 1969, the assessment year 1965-66, 1961, March, 31, 1961, 1961-62, March 31, 1962, June, 1961, annually, the accounting, year 1962-63, annual, June, 1961, August 12, 1957, August 12, 1957, 1965-66, the subsequent, 1966-67, 1971-72, March 31, 1975, August 23, 1974, 64, 65, August 12, 1957, August 12, 1957, 1882, August 12, 1957, March 14, 1959, August 12, 1957, August 12, 1957, August 12, 1957, August 12, 1957, March 14, 1959, August 12, 1957, April 8, 1959, 18 or 19 years old, February 10, 1959, August 12, 1957, August 12, 1957, June, 1961, May 27, 1961, 1957, annual, Tomorrow, '12, March 14, 1959, monthly, June, 1961, September 30, 1961, 61552, October 4, 1961, 1961, February 18, 1963, April 15, 1963, February 21, 1963, July 13, 1962, 1961, the year 1961, August 12, 1957, August 12, 1957, 1961, August 12, 1957, August 12, 1957, June, 1961, August 12, 1957, March 14, 1959, August 12, 1957, May 27, 1961, monthly, August 12, 1957, June, 1961, May, 1961, June, 1961, August 25, 1966, '27, October 24, 1966, August 12, 1957, August 25, 1966, August 25, 1966, August 25, 1966, June, 1961, March 31, 1962, March 31, 1963, March 3i, 1964, Rs, March 31, 1965, Rs, March 31, 1966, March 31, 1967, March 31, 1968, the month of February, 1967, March 31, 1967, June, 1961, 12th edn., 32, 54, 55, 1956, 1346, 1956, 54, 55, 1956, 1346, 1956, 1882, June, 1961, 35, 36, June, 1961, 1961, August 12, 1957, June, 1961, June, 1961, June, 1961, 1882, '12, May 3, 1961, '94', April 15, 1968, '182, June, 1961, April 15, 1968, March 15, 1946, year 1946-47, the assessment year 1947-48, 42, '43, 44, 46, June, 1961, June, 1961, June, 1961, June, 1961, 47, June, 1961, 1976, June, 1961, August 12, 1957, 49, August 12, 1957, the year 1959, March 14, 1959, June, 1961, 1961, 1957, May 27, 1961, 1957, June, 1961, June, 1961, 1957, '5, August 12, 1957, August 12, 1957, June, 1961, June, 1961, June, 1961, June, 1961, August 12, 1957, August 12, 1957, a few more years, 1957, the last twelve years, 1957, June, 1961, 1957, 1961, June, 1961, August 12, 1957, June, 1961, 1966, 1957, 1957, 1961, 1957, 10, 1967, 1957, the March 14, 1959, 1957, 1961, June, 1961, August 12, 1957, June, 1961, August 12, 1957, June, 1961, August 12, 1957, June, 1961, August 12, 1957, June, 1961, June, 1961, 54, June, 1961, 1963, all these years, June, 1961, 1975, 1931, 1968, nearly 37 or, 38 years, 55, more than 12 years, year 1962-63, April 1, 1961 to March 31, November 5, 1962, January 30, 1964, 1967, 58, 1964-65, years 1962-63, 1963-64, 1976, June, 1961, August 12, 1957, years 1961-62, 1962-63, June, 1961, April 28, 1969, years 1962-63, 61, June, 1961, June, 1961, August 12, 1957

ORG: Nizam, the Appellate Tribunal, the Appellate Tribunal, H.E.H., Nizam, Khanazads Trust, Nizam, Nizam, Sections 5 and 6, Sections 5 and 6, Nizam, H.E.H., Nizam, Khanazads Trust, Nizam, the Central Bank of India, Nizam, Nizam, Nizam, ITO, GTO, the Central Board of Direct Taxes, Nizam, the Central Bank of India, Khan Bahadur C.B. Taraporevala, Trust, ITO, Nizam, Nizam, the Central Bank, ITO, Andhra Oil and Cake ProductsRs, Sri Desai Bros. Ltd.Rs, International InstrumentsRs, Kaveri Engineers, Kaveri Engineers, ITO, Nizam, ITO, AAC, ITO, the Appellate Tribunal, Nizam, The Appellate Tribunal, Nizam, the Appellate Tribunal, Nizam, Nizam, Nizam, H.E.H., Solicitors, Mulla, Craigie, Blunt & Caroe, H.E.H., the Trust Account, the Central Bank of India Ltd., Hyderabad, Nizam of Hyderabad, H.E.H., H.E.H., Nizam, H.E.H., Nizam, H.E.H., Nizam, Taraporevala, the Golconda Infantry, H.E.H., Nizam, H.E.H., Nizam, Nizam, H.E.H., Nizam, the Central Bank, Nizam, Nizam, H.E.H., Nizam, Nizam, Nizam, the Central Bank of India, Appellate Tribunal, Hyderabad, the Central Bank of India, Nizam, International Instrument P. Ltd., Central Bank of India, Nizam, Financial Adviser, Nizam of Hyderabad, TheFinancial Adviser, Andhra Oil & Cake Products Ltd., Nizam, Kaveri Engineers Ltd., Sardesai Brothers Pvt, the Appellate Tribunal, Kaveri Engineers Limited, H.E.H., Nizam, the Appellate Tribunal, the Appellate Tribunal, Nizam, Nizam, Nizam, the Board of Trustees, Prince Mukarram Jah Bahadur, the Board of Trustees, Trust, Nizam, the Central Bank of India at Hyderabad, Nizam, Taraporevala, Taraporevala, Nizam, Nizam, the Prince Mukaram Jah, the Government of India, Nizam, Nizam, the Central Bank of India, The Central Bank of India Ltd., Hyderabad, A.P. Dear Sirs, Prince Mukaram Jah, Financial Adviser, Khan Bahadur C.B., Nizam of Hyderabad, Berar, Nizam, Nizam, H.E.H., Nizam's Trust, Nizam, Nizam, Taraporevalawas, Taraporevala, H.E.H., Nizam, Nizam, Nizam, Nizam, Nizam, Nizam, Nizam, Nizam, Underhill's Law of Trusts and Trustees, the Corpus Juris Secundum, The Indian Trusts Act, Vide, CED, Bench, Bench, Bench, Bench, Nizam, The Indian Trusts Act, Vide Official Trustee, Nizam, Nizam, Nizam, Nizam, Nizam, Underhill's Law of Trusts, the Supreme Court, Allahabad Bank Ltd, CIT, The Supreme Court, Calcutta, Allahabad, ITO, AAC, Appellate Tribunal, the High Court, Allahabad Bank Ltd., CIT, The High Court, the Supreme Court, the High Court, ITR, the Supreme Court, the Supreme Court, ITR, the Supreme Court, Brown v. Higgs (, ER 473, the Supreme Court, Hardwicke, Lordships of the Supreme Court, Lordships, the Supreme Court, Supreme Court, Nizam, Nizam, Nizam, Supreme Court, Khan Bahadur C.B. Taraporevala, H.E.H., Nizam, Hyderabad, Nizam, Nizam, H.E.H., Nizam, Nizam, Trust Fund, Nizam, the Appellate Tribunal, HEH, Nizam, Nizam, C.B.E., Nawab Mujeeb Yar Jung Bahadur, Trustees, Trustees, Trustees, Trustees, Taraporevala, Nizam, Trust, Prince Mukarram Jah Bahadur, the Transfer of Property Act, Trust, Prince Mukarram Jah Bahadur, Trust, Prince Mukarram Jah Bahadur, Nizam, Bench, the Privy Council, Srinivasa Moorthy, ILR, AIR 1942, Privy Council, the Bombay High Court, Beaumont C.J., this High Court, Gopalarao Ekbote J., GTO, Nizam, Nizam, Tribunal, the High Court, the Tribunal: ', Nizam, Nizam, Department, CIT, Calcutta, Agencey Ltd., the High Court, Tribunal, Tribunal, the Tribunal, the High Court, Tribunal, the High Court, the High Court, Tribunal, the Appellate Tribunal, Nizam, CIT, HUF, ITO, Tribunal, the High Court, The High Court, the High Court, H.E.H, Nizam, the Appellate Tribunal

WORK_OF_ART: Referred Case No., Referred Case No, Referred Case No, Referred Case No, Referred Case No, Book No, 'the Declaration of the Trust, 3 All ER, 3 All ER, Referred Case No, Referred Case No, Referred Case No

FAC: Mir, Mir, the Nazri Bagh

ORDINAL: 1st, 1st, 2nd, second, first, first, 7th, first, 7th, first, fifteenth, first, 1st, third, first

NORP: Preference, Trusts, Indian, Trustees, Dependants, Hemchand, Hindu, Hindu

GPE: Bombay, Taraporevala, Taraporevala, Bombay, Taraporevala, khanazads, Sri Taraporevala, Sri Taraporevala, Sri Taraporevala, Bombay, Taraporevala, India, Taraporevala, Jefferys, pp, O.P. Aggarwala's, Smt, O.P. Aggarwala's, Bengal, India, khanazads, Trusts, R.C., Taraporevala, G.E.S.I., Moorthanna, Kotamma, Kotamma, Bombay, Sri Taraporevala

QUANTITY: 4 O'clock

LOC: Govt

PRODUCT: Schedule, Tribunals, Nizam

EVENT: Clause 5

TIME: 10-9-71