Smt. Godavari Devi Sehgal Vs. Income-tax Officer

Decided On : Jan-03-1991

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: section 40A(2, section 40A(2, section 37, Section 37(1, ITR 11, the Companies Act, the Assessing Officers

CARDINAL: 1, 79,232, 14, 90,539.86, 23,548, 1,183, 3,550, 450, 255, 79,232, 67,911 + Rs, 11,321).4, two, 79,232, 13, 16 to 19, 30, 20, one, 9, 72, 612, 86, 86, 370, 95, 99, 1977, 108, 358, 365.10, 90,540, 73, 634, 86, 117, 139, 620, 149, 151, 636.11, 1, 21 to 23, 33, 13, 13,200, 1,100, 4,400, 18,700.As, 90,540, 20, one, three, 22,635, 3,500, 450, 255, 1,183, one-half, 72, 86, 86, 108, 358, 15, 57,179, one, 33, 36,195, 36,195, 36,195, 57,179, two, two, 913, 3,550, 450, 255, 1,183, 22,634, 2, 31, 2,12,271, 90,539.86, one, one, one, 23,548, 11,321, 79,232, 4,400, 13,200, 90,539, three, one, three, as high as eight, 255(4, 37, as many as 20,000, one, one, two, one, 4,400, 90,539, 1968, 67, 1968, 68

DATE: December 19, 1988, 1952, the assessment year 1984-85, the assessment year 1984-85, the assessment year 1986-87, the last many years, the year 1949, three years, the year 1952, the assessment year 1986-87, the earlier years, the last 30 years, the year 1949, three years later, the year ending on, December 31, 1985, 3,02,670.57, 57,179.25, 1969, 1972, 1972, 1974, 1975, the assessment year, the assessment year, this year, the earlier assessment years, each year, 1969, 1972, 1979, 1983, 1984, 1985, 1961, 1949, about three years, the year 1952, years, the earlier assessment years, the assessment year, the assessment year, the assessment year 1986-87, this assessment year, the year ending on, December 31, 1985, the year, the assessment year, September 10, 1974, the assessment year, the assessment year, the earlier years, the earlier years, every year, the earlier years, the year, the year, 1969, 1972, 1972, 1977, 1952, all the earlier years, the earlier years, the prior years, the accounting year, the assessment year 1986-87, more than 25 years old, 1952, the preceding year, 1952, the assessment year 1984-85, the last so many years, more than 25 years old, 1952, the earlier years, B.N.Wahi, the assessment year, the year, the assessment year 1986-87, September 10, 1974, 1961, about 80 years, 1949, 1952, 1952, years, 1947, less five years, 1952, a period of years, the last year, the year, B.N.Wahi, 1952, the earlier years, this year, this year, over 30 years, the age of 60 years, the present year, this year, the last ten years.39, each assessment year, one year, a subsequent year, the previous years, an year, that year, that particular year, subsequent years, a subsequent year, the assessment year 1984-85, the earlier years, this year

ORG: the Commissioner of Income-tax (Appeals, CIT, Pharmacy, Chandni Chowk, Umesh Sehgal, the Commissioner of Income-tax (Appeals, Smt, son.6, Umesh Segal, Reliance, the Supreme Court, CIT, Aluminium Corporation of India Ltd., CIT, the Calcutta High Court, CIT, the Patna High Court, Jamshedpur Motor Accessories Stores, CIT, S. Palaniandi Mudaliyar, Sons, CIT, the Supreme Court, Sons, CIT, ITR, the Supreme Court, Lahshmi Ratan Cotton Mills Co. Ltd., CIT, ITR, the Calcutta High Court, Vishnu Agencies, CIT, the Madhya Pradesh High Court, CIT, Reliance, the Madhya Pradesh High Court, CIT, Haryana High Court, CIT, Smt, Department, Department, Assessing, Umesh Scgal, Umesh Segal, SC, Aluminium Corporation of India Ltd, SC, Tribunal, the Supreme Court, Tribunal, Tribunal, the High Court, Edward Keventer (P.) Ltd., SC, Department, Department, Department, Departmental Representative, Umesh Segal, Umesh Scgal, Umesh Sehgal, Diwakar., Umesh Scgal, the Commissioner (Appeals, Assessing, Tribunal, Judicial, Department, Judicial, Reliance, Judicial, Tribunal, Judicial, Smt, The Departmental Representative, Judicial, Department, Department, Department, CIT, SC, Dalhousie Investment Trust Co. Ltd., CIT, SC

PERSON: B.N. Wahi, Shri Diwakar Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, Shri Diwakar Wahi, B.N. Wahi, Diwakar Wahi, Shri Diwakar Wahi, B.N. Wahi, Shri Diwakar Wahi, B.N. Wahi, R.N. Sehgal, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, Diwakar Wahi.5, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, Diwakar Wahi, B.N. Wahi, Diwakar Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, Diwakar Wahi, Shri K. Sampath, B.N. Wahi, B.N. Wahi, B.N. Wahi, R.N. Wahi, B.N.Wahi, R.N. Waht, B.N. Wahi, R.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, R.N. Wahi, B.N. Wahi, R.N. Wahi, Shri Sampath, B.N. Wahi, R.N. Wahi, Shri Sunil Mohan, R.N. Wahi, B.N. Wahi, Shri Sampath, B.N. Wahi, B.N. Wahi, Diwakar Wahi, Shri Diwakar Wahi, Shri Umesh, Diwakar Wahi, Shri Sampath, B.N. Wahi, Woollen Manufacturers, Edward Kevcnter, Shri Sandeep Tandon, B.N. Wahi, Divvakar Wahi, B.N. Wahi, B.N.Wahi, Shri Tandon, B.N. Wahi, B.N. Wahi, Madan Lal v. CIT, Ramdas Ramlal, Ramdas Ramlal, Shri Sampath, B.N. Wahi, R.N. Sehgal, R.N. Sehgal, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, Wahi, Diwakar Wahi, Wahi, B.N. Wahi, B.N. Wahi, Wahi, Wahi, R.N. Wahi, R.N. Wahi, B.N. Wahi, R.N. Wahi, B.N. Wahi, R.N. Wahi, R.N. Wahi, B.N. Wahi, R.N. Wahi, B.N. Wahi.14, B.N. Wahi, B.N. Wahi, R.N. Wahi, Shri Sunil Mohan, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N.Wahi, Wahi, B.N. Wahi, B.N. Wahi, Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, Wahi, Diwakar Wahi, B.N. Wahi, B.N. Wahi, Diwakar Wahi, Diwakar Wahi, Diwakar Wahi, Diwakar Wahi, Diwakar Wahi, Diwakar Wahi, Diwakar Wahi, Shahzada Nand, Sehgal, B.N. Wahi, Wahi, Wahi, Wahi, Wahi, R.N. Wahi, R.N. Wahi, B.N. Wahi, Wahi, B.N. Wahi's, B.N. Wahi, B.N. Wahi, Wahi, Wahi, Wahi, Wahi, Wahi, Wahi, Wahi, Wahi, Wahi, Wahi, R.N. Wahi, Wahi, Wahi, Wahi, R.N. Wahi, R.N. Wahi, Diwakar Wahi, Diwakar, Diwakar, B.N. Wahi, Diwakar, R.N. Wahi's, Diwakar, B.N. Wahi, Wahi, Wahi, Wahi, Delhi Bench ', B.N. Wahi', Diwakar Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, Diwakar Wahi, B.N. Wahi, Shri Diwakar Wahi, Shri Diwakar Wahi, Shri Diwakar Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, R.N. Wahi, R.N. Wahi, B.N. Wahi, R.N.Wahi, B.N. Wahi, R.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, Shri Diwakar Wahi, B.N. Wahi, Diwakar Wahi, Shri K. Sampath, Godavari Devi, R.N. Sehgal, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, R.N. Wahi, R.N. Wahi, B.N. Wahi, R.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, Shri Diwakar Wahi, I. A. S., B.N. Wahi, B.N. Wahi, B.N. Wahi, Shri Diwakar Wahi, Shri Diwakar Wahi, B.N. Wahi, B.N. Wahi, R.N. Wahi, B.N. Wahi, B.N.Wahi, R.N. Wahi, R.N. Wahi, B.N. Wahi, R.N. Wahi, B.N.Wahi, B.N. Wahi, B.N. Wahi, B.N. Wahi, Shri Diwakar Wahi.41

GPE: Segal, Delhi, J.K., Shahzada Nand, Segal, J.K., Segal, allowed.30, B.A. M. S.

MONEY: eight per cent, two per cent, one per cent, ten per cent, eight per cent, two per cent, two per cent, ten per cent, 50 per cent, 50 per cent, 50 per cent, two per cent, two per cent, two per cent commission, ten per cent, ten per cent, ten per cent, 50 per cent, eight per cent, eight per cent, ten per cent, ten per cent, two per cent, two per cent, two per cent, ten per cent, 10 per cent, ten per cent, ten per cent, ten per cent, eight per cent, two per cent, eight per cent, two per cent, ten per cent, 50 per cent, 50 per cent, one per cent, two per cent, ten per cent, 50 per cent, 26.74 per cent, two per cent, one per cent, ten per cent, 50 per cent, ten per cent, eight per cent, two per cent, ten per cent, 50 per cent, 30 per cent, ten per cent, 20 per cent, ten per cent, ten per cent, ten per cent, one per cent, one per cent, two per cent, ten per cent, about 50 per cent

ORDINAL: second, Third, third

PERCENT: the remaining

NORP: Lachminarayan, Punjab

PRODUCT: 754, 256, 370, Accountant, Accountant, Accountant, 486, Bench

LOC: year.15

WORK_OF_ART: Segul's Pharmacy