Sangita Trust No. 1 Vs. Wealth-tax Officer

Decided On : Dec-30-1993

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

LAW: Section 21(4, Section 5(1 A, Explanation 2 to Section 21(4, Section 21(4, Section 21(4, Section 21(4, Section 21, Section 21(4, the WT Act, Section 21, the WT Act, Section 21(1, the WT Act, Section 5(1 A, the WT Act, Section 21(4, Section 5(1A, the WT Act, Section 21(4, Section 21(4, Section 21(4, Section 21(4, Section 5(1 A, Section 164(1, Section 160, Section 21, Section 21(4, Section 21(4, Section 3, Section 164, Section 164, Section 3 of the Act, Section 21(4, Section 21(4, Section 164, the IT Act, Section 21(4, Section 164, Section 21(4, Section 41(1, Section 164 of IT Act, Section 41(1, Section 164, the IT Act, Section 164, Section 4 of the Act of, Section 41(1, Section 21(4, Section 41(1, Section 21(4, Section 21, the WT Act, Section 21(4, Section 21(4).13.7 The Full Bench of, Section 21, Section 3, Section 21.It, Section 21, Section 21(1A, Section 21(4, Section 21(4, Section 21(1A, Section 21(4, Section 21(1A, Section 21(1, Section 21(1A, Section 21(1A, the WT Act, Section 21(4, the WT Act

CARDINAL: 1, 65, 414, 31, one, 149, 724, 173, 103, 179, two, 142, 149, 136, 1-4-1980, 1A, 108, 101, 626, 8, 34, 303, 112(1, 154, 1, 2., 3., 4., 5., 6., 2, 3, 6.6, 3, 416, 5-6-1989, 3, two, two, 3, 5, 1, 2, 1, 2, 3, three, 1, 1.5, two, 1, 3, 5, 6, 5, 5, 21(1, 1A, 1A, 1, 2, 1, 4, 164(1, 2, 3, 1, one, 75, 1, 1, two, 1, two, 1, 1, two, 6, 109, two, 112, 652, 661, 1, 1.5, 13.5, 1, 2, 3, one, two, 86, 21(1, 21(4, 177, two, 1, 4, 1, 2, 1, two, 1, two, one, 5, 1, more than one, 4, 1, 1, one, one, three, 668, 112, 594-595, two, 1, more than one, one, 5, 1, 4, 1, 4, 1A, 1, two, one, two

MONEY: 3 per cent, 3 per cent, 1922 Act

DATE: Section 21(4, the same day, 5th June, 1989, 1987, year 1979, 1989, 1984, 1988, 1989, 1983, 1982, year 1979-80, year 1980-81, 1977, 1975, 1989, Section 164(1, Section 21(4, 1985, 1987, year 1981-82, the respective years, 1989, the respective years, trusts.10, the various years, the period of, 45 years, the 1st day of March, 1970, 1961, 1970, 1970, 81, Section 21(4, Section 21(4, 1961, 1978, 1922, 1961, 1961, 1961, Section 21(4, the respective years, 1972, 1980, Section 21(4, all the years, a particular year, the relevant year, Section 21(4

ORG: Trust, the W.T. Act.3, Brinda Beneficiary Trust, WTO, ITD 96, the M.P. High Court, CIT, ITR, Haresh Anitha Trust, CWT, ITR, Hon'ble Supreme Court, Ujagar Prints v. Union of India, the Supreme Court, the Madras High Court, Madras High Court, Calcutta High Court, Surendranath Gangopadhyaya Trust, CIT, the M.P. High Court, Piarelal Sakseria Family Trust, Brinda Beneficiary Trust, Brinda Beneficiary Trust, the Supreme Court, CWT v. Trustees, H.E.H Nizam's Family, the Gujarat High Court, CWT, Arundhati Balkrishna Trust, ITR, Minal Trust, ITO, TTJ, Mined Trust's, Minal Trust, McDowell &amp, Co. Ltd., CTO, SC, the Supreme Court, Tribunal, Brinda Beneficiary Trust, Brinda Beneficiary Trust, Tribunal, Anand Family Trust, Brinda Beneficiary Trust, Anand Family Trust, Nos., Haresh Anitha Trust, the Ahmedabad Benches, Tribunal, Tribunal, Brinda Beneficiary Trust, Anand Family Trust, Tribunal, us.9, Hon'ble Supreme Court, Tribunal, Anand Family Trust, WTO, Counsel, Sangeeta Trust No, Nos. 4 &amp, Nos., Tribunal, Tribunal, Brinda Beneficiary Trust, Anand Family Trust, Nos. 4 &amp, wakf, the Court of wards, Haresh Anitha Trust, ITR, Court, Brinda Beneficiary Trust, Anand Family Trust, Haresh Anitha Trust, Judgment, Surendranath Gangopadhyaya Trust's, Piarelal Sakseria Family Trust's, Haresh Anitha Trust, Calcutta, M.P. High Courts, the Hon'ble Gujarat High Court, CIT, ITR, Court, Court, the Hon'ble Gujarat High Court, Haresh Anitha Trust, Haresh Anitha Trust, The Hon'ble Gujarat High Court, the Hon'ble Gujarat High Court, Legislature, the Hon'ble Gujarat High Court, Smt, the Gujarat High Court, the Hon'ble Supreme Court, the Hon'ble Supreme Court, the Hon'ble Supreme Court, The Supreme Court, inter alia, Supreme Court's, The Supreme Court, the Hon'ble Supreme Court, the Supreme Court, Haresh Anitha Trust, Haresh Anitha Trust

ORDINAL: first, second, first, first

PERSON: Ahmedabad Bench, Rai Saheb Seth Ghlsalal, Ahmedabad Bench, Surat, Shri H.M. Talati, Nos, Nos, Misc, H.E.H. Nizam's Family, Ahmedabad Benches, Kamalini Khataul, Kum, Kamalini Khatau, Kum, Manna Sarabhai, H.E.H. Nizam's Family, H.E.H. Nizam's Family, H.E.H. Nizam's Family

NORP: Hon'ble, ITAT, ITAT, ITAT, ITAT, Hon'ble, Hon'ble, Hon'ble, Hindu, Hon'ble, Hon'ble, Hon'ble, Hon'ble, Hon'ble, Hon'ble, assessmentis, Hon'ble, Hon'ble

GPE: assessee, Counsel, M.A., Counsel, D.R., India, India, India, India, India, India, Clauses, Manna, G.Sarabhai, pp

PRODUCT: 583

PERCENT: 1.5%, 3%