Wealth-tax Officer Vs. Gopichand Premchand

Decided On : Sep-29-1987

Court : Income Tax Appellate Tribunal ITAT Jaipur

LAW: Rule 2B(2, Rule 2B(2, Rule 2B(2, Rule 2B(2, Rule 2B(2, Rule 2B(2, Rule 2B(2, Rule 2B(2, Rule 2B(2, Rule 2B(2, Rule 2B(2, Rule 2B(2, Section 24(11, the WT Act, Section 255(4, the IT Act

CARDINAL: 1, 1,49,777, 5,54,548, approximately to 23, 100, 100, 4,87,000, 8,80,000, 13,67,000, 3,69,400, 81,200, more than 20, more than 20, more than 20, 81,200, 1, more than one, 1d, more than 20, 1d, 1d, 25, 453, 454, 2B(2, 7, 1d, 100, more than 20, 3,69,400, 81,200, 2B(2, more than 20, 1d, more than 20, more than 20, 2B(2, 756, 23-8-1981, more than 20, 2B(2, 2B(2, 23, 2B(2, 1, more than 20, 2, 1, 3, 4, 1, more than 20, more than 20, 2B(2, as many as four, only one, 1, more than 20, 2, 1, 3, 4, 1, more than 20, 9, 61, more than 20, 2B(2

ORG: AAC, M/s Gems Trading Corpn, the Head Office, Jaipur giving gross, WTO, Head Office, WTO, WTO, WTO, WTO, M/s Gems Trading Corpn, WTO, M/s Gems Trading Corpn, AAC, AAC, AAC, Tribunal, AAC, AAC, AAC, AAC, AAC, AAC, the Apellate Tribunal (Camp at Jaipur, AAC, AAC, Tribunal, Tribunal, AAC, M/s Gems Trading Corpn, ITO, WTO, WTO, AAO, Tribunal, the Head Office, WTO, WTO, Smt, WTO, Appellate Tribunal, the WT Rules, G.P., Appellate Tribunal, GP, the WT Rules, WTO, the CWT (Appeals, the CWT (Appeals, GP, the WT Rules, the WT Rules, Judicial, Judicial, GP, the WT Rules, WTO, the CWT (Appeals, the CWT (Appeals, GP, the WT Rules, 60 &amp, the WT Rules, WTO, Judicial, the Commissioner (Appeals, WTO, Judicial

DATE: year 1977-78, 73, 1957, Nos.1/79-80, 4/79-80, year 1976-77.The, the assessment year 1976-77, year 1976-77, 73, 1957, 1957, 1980, year 1975-76, the assessment year 1977-78, 1957, 1957, 1957, 1961 1, the assessment year 1977-78, 1957, 1957 2, 62, 1961

MONEY: 22 per cent, 27 per cent, 27 per cent, 23 per cent, 20 per cent, 22 per cent, 27 per cent, 23 per cent, 22 per cent, 27 per cent, 37 per cent, 37 per cent, 37 per cent, 20 per cent, 37 per cent, 37 per cent, 20 per cent, 20 per cent, 20 per cent

GPE: Bombay, g.p., Bombay, Bombay, Jaipur, deptl, g.p., g.p., g.p., Bombay, g.p., assessee, g.p., Bombay, Bombay

PERSON: Rs, Rs, Shri Bhanwar, Singh Kothari, AAC.It, Shri Bhanwar Singh Kothari, Shri Bhanwar Singh Kothari, Bhanwar Singh Kothari, Shri B.S. Kothari, Ra, Shri Mathur, Shri Mathur, Lad Kanwar Dkadha, Jaipur Bench, Bench, Benches refer-ed

ORDINAL: Secondly, Third, Third, Third, Third, Third

PRODUCT: Bench, the Calcutta Bench ', the Calcutta Bench ', 757, Bench, Bench

NORP: Hon'ble, Hon'ble, ITAT, Hon'ble

WORK_OF_ART: Gems Trading Corpn

PERCENT: 20 percent, 20 percent