Additional Commissioner of Income-tax Vs. Ram Prasad

Decided On : Aug-26-2002

Court : Allahabad

LAW: Section 147, Section 40, Section 40(b, Section 40(b, Section 40(b, Section 40(b, Section 10(2)(xv, Section 2, Section 40, Section 40, Section 13 of the Partnership Act, Section 40, Section 40, Section 40, Section 256, Section 40 of the Act, Section 40

PERSON: S.K. Sen, Sri Prakash Krishna, Sri V.K. Rastogi, Ram Prasad, Ram Sarup, Shri Ram Sarup, Ram Sarup, Ram Prasad, Ram Sarup, Shri Ram Swarup, Shri Ram Sarup, Rs, Shri Ram Swarup-Hindu, A. S. K. Rathnaswamy Nadar Firm v., Giridharilal Ghasiram v., A. S. K, Ghasiram, Kalu Babu, Lal Chand, Das, Explanations, Sri G. C. Sharma, Sri Sharma, R.M. Chidambaram Pillai, Explanation 2, Das

CARDINAL: 2., two, 76,062, 34,200, 20,000, 10,000, 31,000, 8,000, 39,000, 20/000, 4, two, 40,000, 40,000, 76,062, two, two, one, two, two, 4,567, 8,123, two, two, one, two, 5, two, two, two, two, 4,567, 8,123, 6, 2, two, 4,507, 8,123, 8., 1965]58ITR312(Mad, 1968]69ITR890(Cal, 1965]58ITR312(Mad, 9, 1968]69ITR890(Cal, 10, 893, 1959]37ITR123(SC, 11, 1997]223ITR825(SC, 12, 827, 13, 1.--Where, 2, 14, 6, 7, 8, 829, two, 295, two, one, one, 15, 1997]223ITR825(SC, 16, 1997]224ITR753(SC, 1997]223ITR825(SC, 17, 18

DATE: 1970-71, year 1952-53, November 9, 1950, the assessment year 1952-53, year, year 1956-57, 1968-69, the year 1969-70, all the years, the assessment year 1964-65, August 9, 1965, years 1956-57 to 1964-65, 43,919.99, 1954, the subsequent years, the assessment years 1956-57, the assessment year 1956-57, the assessment year 1960-61, 1963-64, the assessment year 1964-65, the previous year, years, August 9, 1965, January 16, 1965, 1964-65, the assessment year 1970-71, 1970-71, the assessment year 1969-70, 1970-71, 1961, the assessment year 1966-67, the assessment year 1968-69, the assessment year 1970-71, 1970-71, '1, 1961, 1970-71, that year, 1961, year 1951-52, the assessment year 1952-53, the assessment year 1968-69, 1961, 1984, '40, 3 to Section 40(b, 1984, April 1, 1985, April 1, 1985, the previous assessment years, the assessment years prior to, April 1, 1985, 1984, 1977]10ITR292(SC, April 1, 1985, April 1, 1985, April 1, 1985

ORG: inter alia, Bhagwati Prasad Ram Sarup, S/Sri RamSarup, S/Shri Ram Prasad, Shri Ram Prasad, S/Shri Ram Prasad, Shri Ram Prasad, Bhagwati Prasad Ram Sarup, Shri Ram Prasad, Bhagwati Prasad Ram Swarup, Shri Ram Prasad, Appellate, Appellate, the Appellate Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Shri Ram Swarup, Shri Ram Prasad, Shri Ram Prasad-Hindu, Tribunal, Tribunal, Tribunal, Tribunal, Shri Ram Swarup, Sri Ram Prasad, Appellate Tribunal, Appellate, Tribunal, Appellate, Shri Ram Prasad, the Departmental Representative, the Calcutta High Court, the Supreme Court, CIT, the Taxation Laws (Amendment) Act, Brij Mohan Das, The Supreme Court, the Rajasthan High Court, Gajanand Poonam Chand, Brothers, CIT, the Supreme Court, Tribunal, the High Court, Tribunal, the Taxation Laws (Amendment) Act, the Supreme Court, The Supreme Court, the Taxation Laws (Amendment) Act, Explanation, The Supreme Court, Gajanand Poonam Chand, CIT, the Rajasthan High Court, Explanation, the High Court, The High Court, Parliament, the High Courts, The High Court, The High Court, the Taxation Laws (Amendment) Act, the High Courts, High Courts, CIT, the Rajasthan High Court, Brothers, the High Court, the Supreme Court, Brij Mohan Das, the Rajasthan High Court, the Supreme Court, Brij Mohan Das, the Supreme Court

NORP: Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Indian, Explanations, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu

ORDINAL: first, first, first, first

PRODUCT: the 'Act', Explanation 2

GPE: Giridharilal, Prahladrai, Prahladrai, Prahladrai, Prahladrai, Prahladrai, Explanations, Brothers, Clause, Lindley, Gajanand

FAC: Sri Rajendra, Suwalal Anandilal Jain v.

LOC: Chapters III