Alpha Associates Vs. Deputy Commissioner of

Decided On : Oct-27-1994

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: Section 48(2, the "Act, Section 48(2, Section 48(2, the BMRD Act, Section 19, Section 23, the Indian Contract Act, the Transfer of Property Act, the Partnership Act

CARDINAL: 1, five, 1984.3, two, 26,16,299.4, two, 1, two, 5., one, two, 1,300, 85,56,655, 28, 52,925.27, 6-3-1989, 1,300, 35,889.41, 3,23,00,469, 400, 400, 73,89,169.The, 9, 18, 122, 400, one, two, 1, two, 400, 2, 11, 6-3-1989, 28, 19-11-1986, 15-8-1988, two, 37, 15-8-1988, 28, 6-3-1989, 6-3-1989, 27-4-1989, 28, 49, 1,300, 3, 246, 47,28,554, 28, 1, 3, 4, 25, 26, 30, 31, 52925.26, 5, two, fifty, 10-1-1985, 3, 6, 7, 30-6-1984, 11, two, 20, 19-11-1986, 15-8-1988, 15-8-1988, two, 6-3-1989, 12, 163, 149, 28, 11, 10-1-1985, one, 26, 19-11-1986, 19-11-1986, 7, 6-3-1989, 1,300, MTNL.27, two, 400

GPE: Bombay, Powai, firm.12, Bombay City, Bombay, Powai, assessee, Delhi

DATE: year 1990-91, the 10th day of January, 1985, 28th January, year, 1961, the year, 1980, 1994, 1872, 18, 28, 29, 10th January, 1985, 28th January, 1984, 1987, 1984, 1961, a later date, 1932, 80 years, 1988, 1966, 7(3

ORG: an Indenture of Partnership, Mahanagar Telephone Nigam Ltd., the CIT (Appeals, the CIT (Appeals, MTNL, Bombay Metropolitan Regional Development Authority, BMRDA, MTNL, Town Planning, Government of Maharashtra, MTNL, CIT (Appeals, Swati &amp, BMRDA, CIT v. Tata Services Ltd., the Bombay High Court, MTNL, Semi-Government Authorities, BMRDA, MTNL, BMRDA, BMRDA, Tribunal, ITO, ITD 43, Tribunal, the Bombay Rent (Control) Act, the Apex Court, SC, MTNL, Tribunal, Bombay Dyeing &amp, Mfg. Co. Ltd., the CIT (Appeals, The CIT (Appeals, The CIT (Appeals, the CIT (Appeals, Departmental Representative, Village Tirandas, CTS No, Adi Shankaracharya Road, Land Ceiling Act, the confirmatory party, the Deed of Partnership, M. B.Agrawal &amp, Co., Indenture, Urban Land Ceiling Act, Departmental Representative, the Government of Maharashtra, BMRDA, BMRDA, MTNL, Departmental Representative, CIT, CIT, Government, Hiranandani Builders, Apex Constructions, State, Tata Services Ltd., BMRDA, the Bombay Municipal Corporation Act, Maharashtra State Town Planning Act, the Central Government, BMRDA, MTNL, MTNL, Town Planning, Government of Maharashtra, J. Dalmia, the Delhi High Court, R. Dalmia, supra).28

WORK_OF_ART: MTNL, Shri Harish, Transferee

QUANTITY: 44,261.09 sq. metres, 35,889.41 sq. metre, 44261.09 sq. metres

PERSON: Adi Sankaracharya, Shri Sharma, metre, metre, metre, 2,33,11,240 Rs, Shri Anil, Shri Palraballa, Gopal C. Sharma v., metre, metre, Shri C.B. Sharma, Shri Sharma, Government, Sharma, Shri C.B. Sharma, Shri C.B. Sharma, Malini Ramnath Rele v., Shri Sharma, Satappa, metre, metre, Shri Harish, Shri Tilakchand, Singh, Shri Tilakchand, Shri C.B. Sharma, Shri C.B. Sharma, Shri Harishchandra Sharma, Chandrabhan Sharma, H.C. Sharma, Shri Sharma, Shri Sharma, Shri C.B. Sharma, Shri Sharma, R. Dalmia, J. Dalmia, Shri Sharma, Shri Sharma, Shri Sharma, Shri Sharma, Shri Sharma, Shri Sharma, Sharma, Shri Sharma, Shri Sharma, Shri Sharma, Shri Sharma, Shri Sharma, Shri Sharma, Shri Sharma, Shri Sharma, metre

NORP: Sharma, C.B. Sharma, Maharashtra

ORDINAL: third, third, Third, first

PRODUCT: the Lease Deed

TIME: 9-1-1985.In