Amisha Trust No. 1 and ors. Vs. Wealth Tax Officer.

Decided On : Mar-27-1996

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

LAW: the WT Act, the WT Act, the IT Act, the IT Act, the IT Act, the IT Act, the WT Act, the ED Act, Indian IT Act, the IT Act, Indian IT Act, Chapter III, the IT Act, Indian IT Act, Indian IT Act

ORG: CWT, CWT, now.(3, CWT, CWT, Supreme Court, Sangita Trust No, Ors, TTJ, Tribunal, Shri Manoj Misra, Tribunal, Haresh Anitha Trust, CWT, ITR, Tribunal, Sangita Trust No, Haresh Anitha Trust, Court, Shri Manoj Misra, Haresh Anitha Trust, the Supreme Court, CWT, ITR 555, SC, The Honble Supreme Court, the Supreme Court.5.2 Shri Misra, the Honble Supreme Court, Union of India &, SC, the Supreme Court, CIT, SC, the Supreme Court, CGT, SC, the Supreme Court, CED, SC, Court, Tribunal, tax.5.3 Shri Misra, the Supreme Court, ITO, ITR 597, SC, Shri Manoj Misra, Departmental Representative, Tribunal, Haresh Anitha Trust, the Supreme Court, the Supreme Court, Union of India &, SC, Tribunal, Sangita Trust No, Tribunal, Tribunal, Haresh Anitha Trust, the Supreme Court, Tribunal, Sangita Trust No, Tribunal, Sangita Trust No, Tribunal, the Honble Supreme Court, the Supreme Court, the Supreme Court, the Honble Supreme Court, S. I. Tripathi &amp, SC, the Gujarat High Court, CIT, Maganlal Mohanlal Panchal, HUF, Tribunal, High Courts, Haresh Anitha Trust, Tribunal, CIT, Highway Construction Co., P) Ltd., CIT, Tribunal, Haresh Anitha Trust, Haresh Anitha Trust, Tribunal, Sangita Trust No, Tribunal, Tribunal, Sangita Trust No, Tribunal, Sangita Trust No, Tribunal, Tribunal, Sangita Trust No, Tribunal, Sangita Trust No, Haresh Anitha Trust, Court, Tribunal, Court, the Tribunal, Ahmedabad Bench, Sangita Trust No, the Supreme Court, the Supreme Court, Sangita Trust No, Haresh Anitha Trust, the Honble Supreme Court, Union of India &, SC, Court, Court, Court, United States, Ostime, Australian Mutual Provident Society, AC 459, Lordships, ITR, AOP, AOP, ITO, HUF, AOP, AOP, WTO, HUF, Haresh Anitha Trust, the Honble High Court, Haresh Anitha Trust, the Supreme Court, CTR, ITR the Honble Supreme Court, Court, The Honble Supreme Court, CGT, The Honble Supreme Court, ITO, CTR, ITR, CTR, ITR, the Honble Supreme Court, House, Haresh Anitha Trust, the apex Court, Sangita Trust No, Haresh Anitha Trust, the Supreme Court, the Supreme Court, Haresh Anitha Trust, the Honble Supreme Court, the Supreme Court, Nizams Family Trust, the Supreme Court, the Supreme Court, Nizams Family Trust, CTR, specialibus, Court, CIT, ITR, SC, CIT, ITR, Department, Department, Department, Department, Court, Court, CIT, Nandlal Agarwal, SC, s.21, Court, CWT, SC, Sec, the Supreme Court, the Sangita Trust No, the Tribunal, Ahmedabad Bench, the Gujarat High Court, CIT, Smt, Sangita Trust No, Tribunal, Haresh Anitha Trust, the Gujarat High Court, the Gujarat High Court, the Supreme Court, SC, The Supreme Court, the Supreme Court, CTR, ITR, High Courts, CTR, ITR, the Supreme Court, the Supreme Court, the Supreme Court.13, rejected.14, Shri Manoj Misra

DATE: under s. 21(1, under s. 21(1, 1994, 1988, s. 21(4, s. 21(4, s. 21(4, 1977, 1989, 1994, 1971, 1977, 1981, 1985, 1993, 1994, 1996, 1977, Dec., 1993, 1985, today, yesterday, 1960, 1970, 1970, 81, the 1st March, 1970, the 1st March, 1970, 1970, 1970, 1937, 1953, May, 1977, 15th Feb., 1988, 21, 1922, 1961, 1969, 1922, 1958, 1961, 1971, 1922, 1922, 1957, s. 21(4, 1978, 1994, s. 21(4, the respective years

CARDINAL: 21(4, 3, 49, 477, 173, two, 164, 3, two, 1, 1, 108, 179, 209, 164, 82, 108, 429, 131, 155, 3, 64, 201, 611, 210, 580, 217, 110, 3, 6, 7, 21(4, 4, 5, 13.4, 13.8, 21(1A, 21(1A, 6, one, 155, 140, 333, 611, 480, 9.1, 75, 19 to 21, 89, 63, 64, 19, 1,00,000, 1,00,000, 1,00,000, 63, 19 and 20, 1, 52-53, 1.5%.Where, 64, 21, 9.2, 21(4, 1, 21(4, 305, 451, 605, 604, 2, 367, 24, 608, 609, 131, One, 318, 592, 593, 3 and, 21, 3, 41, 161, 73, 626, 632, 633, 41, 34, 187, 194, 41, 2, 41, 41, 41, 41', 161(2, 59, 81, 763, 768, 21(1, 41(1, two, two, 21, 21, 21, 21(4, One, 112, 13.3, 209, 164, 176, 119, 109, 209, 164, 164, 4, 161, 177, 119, 111, 209, 164, 161, 164, 12, 1, 1.5, 6, 7 and 8

PERSON: now.(7, Shri H. M. Talati, CWT, Departmental Representative, Trustees of H. E.H. Nizams Family, Departmental Representative, Kamalini Khatau, Shri Misra, N. S. Getti, Alladi Kuppuswamy, Departmental Representative, K. P. Varghese, H. E. H. Nizams Family Trust, Ujagar Prints, Shri Talati, Kamalini Khatau, Shri Talati, Shri Talati, L. G. Ramamurthi &, Bench, Manoj Misra, Departmental Representative, Departmental Representative, Jackson, J., Bill, Bill, Bill, C. E. D., Alladi Kuppuswamy, N. S. Getti, K. P. Varghese, Bill, Bill, Bill, H. E. H. Nizams Family Trust, C. R. Nagappa, C. J., Balwantrai Jethalal Vaidya, Kripasankar Dayashanker Worah, Schedule, Departmental, Kamalini Khatau, Full Bench, Schedule, Ground Nos

GPE: Ujagar, Massachusetts, US, India, India, India, Chagla

PRODUCT: Jyotendrasinhji, Memorandum, Memorandum, Memorandum, Memorandum, Memorandum, Memorandum, Honble

WORK_OF_ART: 453 (Mad

ORDINAL: first, 30th, first, first, 3rd

MONEY: 65 per cent, 65 per cent

PERCENT: 1.5%, 1.5%, 1.5%, 65%, 1.5%, 3%

LOC: the Chapter III