Navinchandra H. Somaiya Vs. Ninth Income-tax Officer

Decided On : Jan-05-1987

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: Section 5A, Section 11, Section 54E, Section 80-T Rs, Section 28(iv, Section 176(3A, Section 28(iv, Section 176(3A, Section 176(3A, Section 54E, Section 176(3A, Section 176(3A, Section 45, Section 6, Section 6, Section 5, Section 176(3A, Section 28(vi, Section 28(iv, Section 176(3A, Section 176(3A, Section 176, Section 41, Section 176, Section 176, Section 28, Section 176(3A, Section 176A(3, Section 176(3A, Section 1V6(3A, Section 54E

CARDINAL: 2, 313, 1970.4, 624, 9-11-1963, 19, 4,67,000, 22, 4,67,000, 20,258Proportionate, 3,57,980, 59,962-, 4,67,000 4,00,000 4,17,942 3,57,980includible, 54,962, two, 133, 1965, 57, 31, One, 6, 624, one, 20%(d, 20%.16, five, one-fifth, one-fifth, one-fifth, 1/5th, 149, five, 3A, 7, one, one, 28(i, 28(iv, 119, 1961, 42, 132, 142, 1978, 114, 3A, 4, 3A, 4, 1, 4, 3A, 4, 176, 3A, 4, 996, 176(4, 121, 270, 121, 270, 855, one

ORG: Somayya Construction Company, Andheri, HUF, the Land Acquisition Act.3, The High Court, Divisional, the Bombay High Court, the Commissioner of Income-tax (Appeals, Gujarat High Court, CIT, Shah Doshi &amp, SC, Suit No, Bombay High Court, Delhi High Court, CIT, The High Court, Court, Court, Khatau Vallabhdas v., CIT, CIT, SC, Reliance, the Bombay High Court, CIT v. Indohem (P.) Ltd., Metal Rolling Works (P.) Ltd., CIT, CIT, Sampath Iyengar's, Choksi Committee, Madras High Court, CIT, Madras High Court, CIT, High Court, Madras High Court, Bombay High Court, The High Court, The High Court, the High Court, ITO

PERSON: Nanalal Haridas, Long Term Capital, Mm, us.11, Janki Ram Bahadur Ram v. CIT, Jairam Haridas, ho, Jairam Hariram Somaiya, Hariram N. Somaiya, Navinchandra H. Somaiya, Jairam H. Somaiya, Asha N. Somaiya, Sarla Dalip Sumaiya, J. Dalmia, Donald Miranda v., Ravi Machine Tools, Kar, Viswanatha Sastri, Vol, Vol, Viswanatha Sastri, Viswanatha Sastri's

TIME: 9-11-1963, 9-1-1964, 9-11-1963, 9-11-1963, 9-11-1963, 9-11-1963, 9-11-1963, 9-11-1963, 9-11-1963, 9-11-1963, 9-11-1963, 9-11-1963, 9-11-1963, 9-11-1963, 9-11-1963, 9-11-1963, 9-11-1963, 9-11-1963

DATE: 1973, May 1978, 20-7-1978, 1977, 1961, Feb. 1979, 49,058Therefore, 18,740 7, 1982, 21, 26, three months, 21-5-1978, November, 1963, 1973, 1984, 1961, any year, the year, 1979, 1981, 1983, 1Y0, the year, the year, 3845, the year, 1976, 1980, 1982, 1980, 854

PRODUCT: Architect 6,800Proportionate, 846

PERCENT: 25%

ORDINAL: first, 9th

GPE: time.12, Kanga, Palkhivala, Volume I. Subsequently, Vol, Vol, Khatau

NORP: partnership.15

EVENT: Section 176(4

WORK_OF_ART: Business or Profession'