Smruti Trading Company Vs. Income-tax Officer

Decided On : Jan-11-2000

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: the Finance Act, the IT Act, the IT Act, ITR 192, ITR 33

CARDINAL: 1, 1997.2, two, One, 8), 6,000, 72,000, 72,000, 1,88,266, 72,000, 3, 40(b).6, 263, 166, 89, 240, 263.10, 60, 4, 231, 278, 40(b)(i, 30 to 38, 6,000, 8), 15, 4, 68, 72, 73, 78, 1, 3, 223, 224, 753, two, one

ORG: CIT, HUF, AO, CIT, AO, HUF, HUF, HUF, HUF, HUF, HUF, CIT, HUF, CIT, CIT, CIT, CIT, HUF, HUF, AO, CIT, AO, CIT, Govindram Seksaria Charity Trust, Asstt, CIT, AO, CIT, AO, AO, CIT, CIT, CIT, HUF, the Supreme Court, CIT, SC, Departmental Representative, HUF, the Supreme Court, CIT, SC, CIT, Karta, the Supreme Court, HUF, HUF, the Supreme Court, HUF, HUF, HUF, HUF, HUF, HUF, Departmental Representative, HUF, HUF, HUF, CIT, HUF, HUF, the Supreme Court, CIT, ITR 365, SC, CIT, SC, CIT, ITR 692, SC, CIT, SC, HUF, HUF, HUF, CIT, the Supreme Court, CIT, Departmental Representative, the Taxation Laws (Amendment) Act, Karta, The Supreme Court, CIT, SC, CIT, SC, the Supreme Court, CIT, the Supreme Court, CIT, AO

DATE: 12th January, monthly, the year ended 31st March, 1993, the first year, 1992, April, 1993, 30th October, 1995, the day to day, 1987, 1996, 1966, deduction.11, 1998, 1993-94, s. 40(b, 1st April, 1993, 1932, 1968, 1969, 1969, 1970, 1984, 1985-86, 1997, 1997, years, 1985-86, 1985-86

PERSON: M. H. Patel, H. P. Patel, H. P. Patel, Shri H. P. Patel, H. P. Patel, H. P. Patel, H. P. Patel, Patel, Patel, Patel, Nareshkumar, H. P. Patel, Patel, Patel, Triloknath Mehrotra, Explanation 4, H. P. Patel, M. H. Patel, H. P. Patel, H. P. Patel, H. P. Patel, Patel, H. P. Patel, V. D.Dhanwatey, Gurunath Dhakappa, D. C. Shah, Rajkumar Singh Hukumchandji, Triloknath Mehrotra, w.e.f.asst, Brijmohandas Laxmandas

GPE: Karta, Karta, Karta, Karta, Expln, Expln, Karta, Karta, Karta, Karta, Karta, Expln, Expln, satisfied.16, Karta, Expln, Explanations, Rashiklal, Suwalal, Explanations, Explanations, Rashiklal, Explanations

LOC: Karta, Karta, Karta

ORDINAL: firstly

FAC: Muralidhar Jhawar, Karta, Karta

EVENT: the Indian Partnership Act