Wealth-tax Officer Vs. V.V.V.A. Dinakaran

Decided On : Sep-25-1991

Court : Income Tax Appellate Tribunal ITAT Madras

LAW: the Indian Partnership Act, Section 2, Section 5 of the Act, Section 4(1)0, Section 80J, Section 5(1, Section 7(1, Rule 2-I, Section 5(\)(xxxii, the Indian Partnership Act, the Indian Partnership Act, the Indian Act, Section 26A, the Indian Partnership Act, the General Clauses Act, Section 16, Section 17, the Indian Partnership Act, the Registration Act, Indian Partnership Act, Section 29(1, Section 13 of the Partnership Act, the Partnership Act, Section 13, the Indian Partnership Act, Section 13, Section 13(d, Section 13(c, Section 13(d, Section 48, the Partnership Act, Section 13 of the Partnership Act, Rule 2-l(b, the Indian Partnership Act, Section 5(\)(xxxii

CARDINAL: 1, 166, 354.5, 120, two, 937, 11, 355, 358, 15-11, two, 160, 145, 1-4-1973, one, two, two, 100, 27, 14, 15, 29, 535, two, 106, 292, two, 1966, 60, 690.28, 64, one, three, three, two, One, 12, 10-8-1980, 1-12-1986, 10-8-1980, 14, 10-8-1980, 10-8-1980, 14, 13, 10-8-1980, 13, 12, 2,600, 12, 1,30,000, 700, 12, 2,69,270, 10-8-1980, 12, 700, 4, 5,27,155, 5,27,155, 4, 21, 2,600, 12, 1,50,000, 12, two, 31-11-1986, 31-3-1987, 31-3-1987, two, 12, 3,490, 5,896, 12, 3,37,886, 2, 17, one, 5,000, 5,500, 27-11-1986, as many as 25, 3, 870

ORG: Section 5(1)(xxxii, V.V. Vanniaperumal &, Sons, M/s. V.V.V. Anandam &amp, Asokan, M/s. Rajendran &amp, Capital Accounts, Section 5(1)(xxxii, Assessing, CIT, ITR, the Supreme Court, Malabar Fisheries Co., CIT, Smt, Smt, Departmental Representative, Supreme Court, Malabar Fisheries Co., Smt, Theivajothi Ammal, Tribunal, Smt, Tribunal, Tribunal, Smt, CED, SC, WTO, A.O.P., State, Parliament, Section 5(1)(xxxii, A.O.P., the Firm/Association, Section 5(1)(xxxii, the Firm/Association, the Privy Council, Bhagwanji v.Alembic Chemical Works, Jabalpur Ice Mfg, CIT, Court, the High Court, the Supreme Court, CIT, inter alia, the Supreme Court, the Supreme Court are:- Section 49, the Supreme Court, the Supreme Court, CIT, the Supreme Court, the Supreme Court, CIT, the Andhra Pradesh High Court, CIT, Appellate, Tribunal, Tribunal, Tribunal, the Andhra Pradesh High Court, Judges of, the Andhra Pradesh High Court.30, V.V. Vanniaperumal &, M/s. V.V.V. Anandam &amp, V.V. Vanniaperumal &, Sons, M/s, V.V. Vanniaperumal &, Sons, Paton, IRC, V.V. Varmiaperumal &, Sons, Muthu, V.V. Vanniaperumal &, A.O.P., Section 5(1)(xxxii, M/s, V.V. Vanniaperumal &, Sons, Section 5(1)(xxxii, V.V. Vanniaperumal &, Sons, M/s. Rajendran &amp, Mahendran Appeals

DATE: 1957, the 31st day of March, the assessment year 1988-89, years 1986-87, 1987-88, 1957, 1987, 1979, 1989, 1990, 1990, 1957, 1932, 1957, 1986, 1984, 1957, 1961, 1972, exemption.16, 1957, 1932, 1948, 1932, 1890, 1955, 88, 1922, 1932, 1956, 1932, 1908, 1932, 1304, 1977, 1967, 1957, the year ending on the 12th day of, February, previous year, the assessment year 1986-87, previous year, that year, 30-11-1986, the 12th day of February each year, year, the 12th day of February each year, the entire year, the year, the year ended, the year ending 12-2-1986, the same accounting year, the year, the year, the year ending 12-2-1986, the last day of the year, this assessment year, the assessment year 1986-87, the year, year, the year ending, year, the year, 1987-88, the assessment year 1986-87, this assessment year, the year, the immediately preceding year, year 1988-89

GPE: Dinakaran, Mahendran, Virudhunagar, Bros., Kerala, Smt, assessee, assessee, C.T.Narayanan, account.33, Dinakaran, Mahendran, Dinakaran, Dinakaran, Dinakaran, Dinakaran, Mahendran, Dinakaran, Dinakaran, Dinakaran, Mahendran, Mahendran, Dinakaran, Mahendran, assessee, Dinakaran, Mahendran, matter.39

NORP: Asokan, Hindu, Rules, Rules, Scottish, Indian, Indian, Scottish, Asokan, Asokan

PERSON: Kerala, K.K. Yeshodhara, N. Theivajothi Ammal, Sarojini Ammal, K.K. Yeshodhara, Shri S. Shanmughavel, Sarojini Ammal, Theivajothi Ammal, Shri Shanmugavel, Mrudula Nareshchandra, Juggilal Kamlapat Bankers v., Rule 2, Dulichand Laxminarayan v., Addanki Narayanappa v., Bhaskara Krishnappa, R.M. Chidambaram Pillai, Mulla, Chettiar, Kasamsetty Radhakrishnaiah Chetty v., Kotrika, Kotrika, Madras, C.T. Narayanan Chettiar, Clause-16, Wright

ORDINAL: first, first, first, first, first, first, secondly, first, third, secondly, thirdly, third, first, first, first, first, first, first, first

LOC: Karta, Contrary

WORK_OF_ART: Tax Holiday, English Laws, Indian Laws, The Indian Law

EVENT: the English Partnership Act, the Indian Partnership Act-(i

LANGUAGE: English, English

TIME: the English Act

MONEY: six per cent, 6 per cent