Commissioner of Income-tax Vs. Vishwanath

Decided On : Apr-30-1992

Court : Allahabad

LAW: Section 256(1, the Finance Act, Section 55, the Finance Act, Section 2(14)(iii, the Finance Act, Section 45 of the Act, the Finance Act, Section 2, Section 47 of the Act and Clause, Section 47 of the Act, Section 45, the Finance Act, Section 2, the Finance Act, the Finance Act, Section 2(14, the Finance Act, Section 49, Section 45, Section 48, Section 55, Section 48, Section 48, Section 48, Section 45, Section 48 of the Act, Section 49, Section 49, Section 55 of the Act, Section 49, Section 45, Section 48 of the Act, Section 55 of the Act, Section 45, Section 48, Section 55(2)(ii, the Finance Act, Section 48

PERSON: R.K. Gulati, Lucknow, transfers--, Chapter IV-E, Bhaijibhai Patel, M. Ramaiah Reddy, Bench, Rowlatt J., Brandy Syndicate v. IRC

NORP: J.1, Hindu, Hindu, Hindu, Hindu, Hindu

DATE: 1961, the previous years, years 1975-76, 1977-78, September 14, 19G9, 1970, April 1, 1970, January 1, 1954, April 1, 1970, 1970, April 1, 1970, April 1, 1970, April 1, 1970, ' 1, April 1, 1970, 1961, 1970, April 1, 1970, ' 2, April 1, 1970, April 1, 1970, April 1, 1970, 1970, April 1, 1970, the previous years, '47, March 1, 1970, April 1, 1970, 1970, April 1, 1970, 1970, April 1, 1970, 1970, 1970, April 1, 1970, the previous year', '17, January 1, 1954, January 1, 1954, January 1, 1954, January 1, 1954, January 1, 1954, 1970, January 1, 1954, April 1, 1970, April 1, 1970, April 1, 1970, April 1, 1970, '22

CARDINAL: 2, two, 4, 1, 6, 14, 8, 14, Two, 1986]160ITR557(Ker, 1971]81ITR446(Guj, 459, 2, 1986]158ITR611(KAR, 613, 1921, 12, 1921, 1, 300

GPE: Act.3, India, India, India, India, Ranchhodbhai

ORG: Appellate, Appellate Tribunal, Tribunal, Tribunal, inter alia, Tribunal, Tribunal, Tribunal, Tribunal, the Gujarat High Court, CIT, Legislature, the Karnataka High Court, CIT, Appellate Tribunal, Tribunal, Tribunal, Tribunal, Appellate, Tribunal, Tribunal, Legislature, Legislature, Department

ORDINAL: second, first, first, first, first, second, first, first, first, second, second, second

QUANTITY: 8 kilometres

FAC: Sections 45