Commissioner of Wealth Tax Vs. Ellis Bridge Gymkhana, Etc. Etc.

Decided On : Oct-21-1997

Court : Supreme Court of India

LAW: the WT Act, the Companies Act, the WT Act, Indian IT Act, Indian IT Act, the WT Act, Indian IT Act, the WT Act, the Indian IT Act, the GT Act, the IT Act, Indian IT Act, the GT Act, the IT Act, the WT Act, the WT Act, the Indian IT Act, the GT Act, the WT Act, the WT Act, Indian IT Act, the IT Act, the IT Act, the IT Act, Indian IT Act, the WT Act, the WT Act, the WT Act, the IT Act, the IT Act, the WT Act, the IT Act, the IT Act, the IT Act, the IT Act, the WT Act, Indian IT Act, the IT Act, the IT Act, the IT Act, the IT Act, the WT Act, Indian IT Act, Indian IT Act, the WT Act, Indian IT Act, the IT Act, the WT Act, the WT Act, the Finance Act, the Societies Registration Act, the Finance Act, the WT Act, the WT Act, the Marumkkathayam Act, Madras Act 17 of 1939, the WT Act, the WT Act, Constitution, Constitution, Constitution, Constitution, the WT Act, the Expenditure Tax Act, the Expenditure Tax Act, the Indian IT Act, Indian IT Act, the WT Act, the GT Act, the WT Act, the WT Act, the WT Act, the WT Act, the WT Act, the Finance Act, the WT Act, the WT Act

PERSON: SUHAS C. SEN, Sec.3, Addl, CWT, C. K. Mammed Kayi, Mapilla Marumkkathayam, Art, Art, Scott, HUFs', V. Venugopala Ravi Varma Rajah, Tarwad, Venugopala, Tarwad, Venugopalas, Tarwad, Tarwad, Bill, CA Nos, CA Nos, CA Nos, CA Nos, CA Nos

ORG: the High Court of, Tribunal, WTO, AAC, Gujarat High Court, Orient Club, WTO, Tribunal, AAC, the High Court, HUF, HUF, AOP, BOI, AOP, BOI, AOP, HUF, AOP, HUF, AOP, AOP, BOI, HUF, Association, s. 2(31, -(i, AOP, BOI, AOP, BOI, HUF, AOP, BOI, AOP, BOI, HUF, the Direct Tax Laws (Amendment) Act, Tribunal, Tribunal, CIT, CIT, Asstt, CIT, HUF, CIT, Sec, AO, Tribunal, CIT, the High Court, the High Court, the Supreme Court, AOP, BOI, AOP, AOP, AOP, AOP, AO, AOP, AO, AOP, AOP, AOP, AOP, AOP, AOP, AOP, AOP, AOP, the Gujarat High Court, Orient Club, WTO, the Bombay High Court, Orient Club, CWT, AOP, AOP, CWT, Sri Mulam Club, Coimbatore Club, WTO, CWT, Sri Mulam Club, the Bombay High Court, Orient Club, the Gujarat High Court, Orient Club, WTO, Coimbatore Club, AOP, BOI, AOP, AOP, Court, WTO, Parliament, HUF, HUF, The High Court, Parliament, HUF, The High Court, HUF, Department, Court, Court, the High Court, the High Court, Court, Banarsi Das, WTO, Mapilla Tarwads, Court, Court, Legislative Lists, Russel, AC 422, Court, HUF, HUF, Court, HUF, Court, Court, Union of India, HUF, HUF, Court, HUF, HUF, XII, HUF, HUF, the Business Profits Tax Act, the Excess Profits Tax Act, HUF, Court, Court, Mapilla Tarwads, Court, Court, Mapilla Tarwads, HUF, AOP, CBDT, AOP, HUF, AOP, AOP, AOP, AOP, AOP, CBDT, BOI, AOP, AOP, Tribunal, the High Court, SLP, SLP, SLP, Special Leave Petitions

GPE: Gujarat, Sch, India, India, India, dissolution.10, Art, Art, Marumkkathayam, Marumkkathayam, India, India

DATE: 1957, the assessment year, years, 1970-71, years, 1957, 1956, '3, every assessment year, the first day of April, 1957, the first day of April, 1993, 1922, 1961, 1922, 1957, 1922, 1958, 1961, 1922, 1958, 1961, 1922, 1958, 1961, 1957, 1922, 1922, the last day, the previous year, that year, previous years, the last day, the previous year, 1987, April, 1989.Sec, 1922, 1922, one year, year, 1922, 16, 1922, s. 18, 1922, 1922, 1922, 1922, 1981, April, 1981, 1860, 21 of 1860, an assessment year, 1981, 1985, 1922 to 1961, 86, 14, 14, 17th February, 1964, 86, 14, 1948, 1957, the previous year', 1869, 1869, 1870, 1870, 1871, 1871, 1872, 1886, 1912, 1922, 1961, 1957, 27 of 1957, 1958, 18 of 1958, 1947, 21 of 1947, 1940, 29th June, 1981, 1981, 1957, 1970-71, 3210-14/88, 1544/93, 948/95, 8347/95, 1796-1799/96, 1796-1799/96, 7246-7250/97, 7246-7250/97, 2366-2375/94, 2366-2375/94, 1988, 7420-22, 1997

CARDINAL: 2, 1980]123ITR395(Guj, 1, Under s. 3, 1922.7, 2(q, 3, 2(q, 2(b, 16(3, 16(3, 8, 8B, one, 7A, 14, 1, 139, 15, 23, 1, 17, 34, 28, 3, Unlike s. 3, 21AA, 1, 1, 2, 1, 18, 4, 2, 21AA, 1, 3, 1, 4, 5, 1, 21AA, 21AA, 1982]136ITR697(Bom, 1991]191ITR370(Ker, 153, 21AA, 1981]129ITR307(SC, 1957.The, two, 14, 86, 3, 14, two, 1965]56ITR224(SC, 3, three, three, 3, three, two, 3, three, 3, 3, 43, 3, 21.1, 21AA, 1, Revenue', 21AA, 21AA, 21AA, 1649/93, 5340, 5393/94, 2490/84, 2517/96, 16259-16275/94, 658/93In, 650, 4674/95, 3532-38/1988, 4658-60/1990Leave

NORP: not,(vi, Indian, Indian, Muslim

EVENT: WT Act, WT Act, CA No

LOC: Expln, North Malabar Muslim, North Malabar

ORDINAL: first, first, second, Secondly, Thirdly

TIME: 1969]74ITR49(SC

MONEY: 3 per cent