Ninth Wealth-tax Officer Vs. Bhagubhai Chandulal Family Trust

Decided On : Jan-07-1987

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: Section 5(1)/5(1A, the W.T. Act, Section 21(1A, the W.T. Act, Section 5(1)/5(1A, Section 21(1A, the W.T. Act, Section 21(1A, Section 21(1A, Section 21, Section 2(m, Section 21, Section 5(1)/5(1A, Section 21(1A, Section 5 of the W.T. Act, Section 3, Section 5(1, the Portuguese Civil Code, Section 5 of the Act, Section 5, Section 5(1)/5(1A, Section 2(m, the W.T. Act, Pjxplanation 2 of Sub-section, Section 21, Section 5, Section 5, Section 5, Section 5.7, Section 21, Section 5(1)/5(1A

CARDINAL: 1, 1957.2, 25, 1, three, 108, 1A, 5(1)/5(1A, 1A, 1A, 1, 131, 291, 5, 1, 5(1, three, 21(1A, 21(1A, 21(1A, 4, 5, 2, 1, 1A, 4, 4A, 21, 1A

DATE: Assessment year, 1980-81, 1957, 1094, 1983, 1977, 1981, 1957

GPE: A.A.C., India, India, India, India, India, India, India, xxvii

ORG: W.T.O., W.T.O., Tribunal, Shalini Trust No, Department, W.T.O., Tribunal, Shalini Trust No, AAC, Tribunal, Shalini Trust No, Departmental, Trust, Trust, the Supreme Court, CWT v. Trustees, Legislature, Legislature, the Bombay High Court, CWT, the Bombay High Court, Lordships, Lordships, Lordships, Legislature, Sub-Section

PERSON: Sri Raju, Sri Nair, H.E.H. Nizam's Family, Act.4, Vasudeva V. Dempo, Sri Raju

NORP: Hindu, Section.21(1A