Ashok Kapur (Huf) Vs. Income-tax Officer

Decided On : Dec-31-1984

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: Section 45, Section 2(47, Section 6, the Indian Partnership Act, Section 2(47, Section 2(47, the Indian Registration Act, Section 14, the Indian Partnership Act

CARDINAL: 1, 21, one-fifth, five-eighth, Co.3, 19-11-1979, 10, 1, 2, 4, 46, 86, two, one, 19-11-1979, 1, 50,000, 1, 50,000, 1977, 110, 595, 116, 110, 131, 19-11-1979, 19-11-1979, them half and half, two, 19-11-1979, 21, one-fifth, one-eighth, 21, 6., 10, 11, 22, one-eighth, 24, 33, one, 39, 40, 10, ten, 5, 41, 5, five, 19-11-1979, one-eighth, 39, 5, 19-11-1979, 19-11-1979, 19-11-1979, 19-11-1979, 19-11-1979, two, transferee, two, one, one, two, two, One, two, 5,58,000, half, two, 83, one, 1978, 112, 100, 16, 1,20,000, 75,000, two, 127, 29, 108, 1., 2., two, 3., 4.

ORG: the Commissioner (Appeals, HUF, HUF, the Delhi High Court, Ashok Kapur &amp, Ashok Kapur &amp, the Land and Development Officer, Ashok Kapur &, Ansals Properties &, Industries (P.) Ltd., Ansal Properties &, Industries (P.) Ltd., ITO, the Supreme Court, CIT, ITO, ITO, the Supreme Court, ITO, ITO, ITO, Ansal Properties &, Industries (P.) Ltd., IAC, ITO, Ansal Properties &, Industries (P.) Ltd., the Ansal Properties &, Industries (P.) Ltd., Ansal Properties &, Industries (P.) Ltd., CIT, CIT, ITR, IAC, the Gujarat High Court, CIT, ITR, the Commissioner (Appeals, The Commissioner (Appeals, HUF, Ashok Kapur &amp, Co., The Commissioner (Appeals, The Commissioner (Appeals, Ansal Properties &, Industries (P.) Ltd., the Commissioner (Appeals, The Commissioner (Appeals, The Commissioner (Appeals, the Land and Development Officer, Government, the New Delhi Municipal Committee, the Ansal Properties &, Industries (P.) Ltd., the Commissioner (Appeals, Reliance, ITO, ITO, The Commissioner (Appeals, ITO, the Commissioner (Appeals, ITO, the Supreme Court, ITO, the Commissioner (Appeals, the Taxation Laws (Amendment) Act, ITO, the Commissioner (Appeals, the Commissioner (Appeals, The Supreme Court, CIT, Hind Construction Ltd., the Gujarat High Court, the High Court, Lordships, Lordships, the Supreme Court, Lordships, CIT, Abdul Khader Motor &, Lorry Service, the Allahabad High Court, CIT, Tribunal, The High Court, the Rajasthan High Court, CIT, The Allahabad High Court, K.D. Pandey, ITR, the Supreme Court, Hind Construction Ltd., Ansal Properties &, Industries (P.) Ltd.

FAC: Barakhamba Road, Barakhamba Road, Barakhamba Road, Barakhamba Road, Barakhamba Road, Barakhamba Road

GPE: New Delhi, Co., New Delhi, New Delhi, Clause, Counsel, Counsel, Kartikey v., Sarabhai, agreement.19, assessee

DATE: 6-11-1979, 6-11-1979, 21, this year, 6-11-1979, 1962, 1979, 1981, 42, 1961, 14-3-1980, 6-11-1979, 36 months, 36 months, the first 36 months' period, 21, three years, this year, 6-11-1979, 6-11-1979, 6-11-1979, 6-11-1979, 19-11-1979, 1984, 19-11-1979, 1932, this year, 6-11-1979, 1972, 1922, 1908, 1984, 1981, 1977, this year, the year after, 6-11-1979

MONEY: 50 per cent, 50 per cent, 50 per cent, 50 per cent, 50 per cent, 50 per cent, 50 per cent, 50 per cent, 50 per cent, 50 per cent, 50 per cent, 50 per cent, 50 per cent

ORDINAL: first, third, third, first, first, Firstly, second, first, firstly, secondly, second, Firstly, secondly

PERSON: Addl, M.A.J. Vasanaik, Kartikey V. Sarabhai, Kartikey V. Sarabhai, M.A.J. Vasanaik, Kartikey V. Sarabhai, Mohamed Abdul Khadar, Amber Corpn

TIME: overnight

NORP: Indian

PRODUCT: the Full Bench