Pradip J. Mehta Vs. Commissioner of Income Tax, Ahmedabad

Decided On : Apr-11-2008

Court : Supreme Court of India

LAW: Section 6(6, the Income Tax Act, Section 6, Section 5 - Scope, Section 6, Section 6 - Residence, Section 6(6)(a, Section 6 of the Act, Section 6(6, Section 6(6)(a, Section 6(1, Section 6(6)(a, Section 6(1, Section 6(1, Section 5(1)(c, Section 6(1, Section 6(6, Section 6(1, Section 6(6)(a, Section 4B(a, Section 4B(a, Section 4B(a, Section 4B, the Income Tax Act, Section 4B of 1922 Act, Section 6(a, Section 4B(a, Section 4B, Section 6 of the Act, Section 6, The Income Tax Act, the Income Tax Act, Section 4B, Section 4B, Section 6(6, Section 4B(a, Section 6(6, Section 6(6, Section 4B of 1922 Act, Section 4B of 1922 Act, Section 6(6, Section 4B of 1922 Act, Section 4B, Section 6(6, Section 6(6, the Income Tax Act, Central Excise Act, Section 4B(a, Section 6(6

PERSON: Ashok Bhan, x[(6)A person, Order, Manibhai S. Patel, Bava v. CIT, Act.14, Bava v. CIT, James Grigg, Jamshedji Kanga, Manibhai S. Patel, Bill No, Bill, Manibhai S. Patel, Bava v. CIT, K.P. Varghese v. ITO, Vadodra v.

GPE: Assessee, Hong Kong, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, Assessee, Clauses, India, India, India, India, India, India, P.B.I., India, India, India, India, India, India, Trivandrum, Bihar, India, India, India, India, India, India, India, India, India, India, Bihar, New Delhi, W.B., India, India

ORDINAL: 3rd, 5th, first, first, second, second, second, second, first, second

DATE: May, 2002, 1988, year 1982-83, 1961, '1961, October, 1976, many years, the assessment year 1982-83, 1961, any previous year, such year, any previous year, the ten previous years, the seven previous years, 10 previous years, 3rd September, 1984, the relevant year, only 3 years, the last 10 years, the past 7 years, more than 730 days, the last nine previous years, 1980-81, 1979-80, 1978-79, 1977-78, 1976-77, 1975-, 1974-75, 1974-, 1973, 1972-73, ten previous years, seven hundred thirty days, the last seven previous years, the last 9 previous years, only three years, the last seven previous years, 1,402 days, 13th of August, 1985, 24th of July, the year, ten years, the previous year 1981-82, ten years, eight years, ten years, ten previous years, eight years, ten preceding years, the period of, nine years, ten preceding years, ten preceding years, two years, ten years, 1974]97ITR185(Patna, April, 1964, the end of March, 1965, the previous year, ten previous years, the year 1964-65, 1995, ten preceding previous years, at least 730 days, 1953]23ITR27(Bom, 1922, more than two years, the preceding seven years, four years, the preceding seven years, about three years, 1922, any year, ten years, more than two years, the seven years preceding that year, the previous year, the ten years preceding that year, the ten years, 1922, any year, the ten years preceding that year, the seven years preceding that year been, a year, every four years, ten years, the preceding, 10 years, more than 2 years, the 7 years, the relevant years, 10 years, 10 years, April, 1964, the end of the March 1965, 1)(a, the previous year, the ten previous years, the year 1964-65, 1995, at least 730 days, 1922, 1961, 1922, 1961, 1998, the 5th December, 1962, 25th November, 1961, ten preceding years, more than two years, the preceding seven years, 1961, April, 2004, any previous year, the ten previous years, the seven previous years, 2003, 1st April, 1961, the year 2003, 1st April, 25th November, 1961, ten preceding years, more than two years, the preceding seven years, 25th November, 1961, ten preceding years, at least 730 days, the previous seven years

ORG: the High Court of Gujarat, The High Court, the Income Tax Appellate Tribunal, Tribunal, The High Court, Tribunal, Marine Engineer, Wallem Shipping Management Ltd., Sections 5 and 6 of 1961 Act, IndiaFor, Assessing, the CIT (Appeals, Tribunal, Application, Tribunal, Tribunal, the High Court, The High Court, The High Court, the High Court, the Patna High Court, C.N. Townsend, CIT, the Authority for Advance Rulings, the Bombay High Court, CIT, the Indian Income Tax Act, the Travancore-Cochin High Court, the Indian Income Tax Act, the High Court, the High Court, The High Court, High Courts, the Authority for Advance Ruling, Supreme, the British Rulers, the Indian Civil Services, The High Court of Travancore and, the Travancore Income Tax Act, the Travancore Income Tax Rules, Appellate, The Bombay High Court, Legislature, The Patna High Court, C.N. Townsend, CIT, the Authority for Advance Ruling In re, The Law Commission of India, Chaturvedi & Pithisaria's, C.I.T., W.B.'S Circular, J/28320/4A/10/5/58, Indian Chamber of Commerce, Calcutta, the Ministry of Finance (Department of Revenue, Department, Parliament, the High Court, Judges of the Bench of the High Court, the High Court, a High Court, Another High Court, the High Court, High Courts, the Patna High Court, C.N. Townsend, CIT, the Bombay High Court, the High Court of Travancore and, The Law Commission of India, Legislature, High Courts, Legislature, Court, Sneh Enterprises, Customs, Court, inter alia, Court, Court, Court, Department, UCO Bank, CIT, Collector of Central, Dhiren Chemical Industries, the Ministry of Finance (Department of Revenue, Circular, Board, the Central Government, Department of Revenue, High Courts on Section 4B, the High Court, the High Court, Patna High Court, Bombay High Court, Travancore-Cochin High Court

EVENT: the 1961 Act, Section 4B(a, Section 4B(a, the 1922 Act

CARDINAL: 6, 1, 6, nine, seven hundred and thirty days, 9, 4, 76 365(7, 7, 8), 9, two, nine, 2, 9, 1987.10, two, ten, two, thus:12, eight, nine, nine, nine, less than nine, nine, ten, two, nine, nine, seven, two, nine, nine, nine, nine, more than, nine, seven, 9, 9, only one, 9, 19, nine, nine, ten, seven, 27, 565.22, nine, nine, seven hundred and thirty days, 2004.24, two, three, 2004.27, two, 2006(202)ELT7(SC, two, 1981]131ITR597(SC, 1999]237ITR889(SC, 2002]254ITR554(SC, nine, nine, two

LOC: Africa

NORP: British, British, British, contra

WORK_OF_ART: Law and Practice of Income-tax' (, Strict Interpretation'

PRODUCT: Calcutta

MONEY: 4B of 1922 Act, 1961 Act