Additional Commissioner of Vs. Lake Palace Hotels and Motels Ltd.

Decided On : Mar-23-2004

Court : Income Tax Appellate Tribunal ITAT Jodhpur

LAW: Section 2(47, the IT Act, Section 105, Section 28/56, Section 45, Section 48, Section 45, Section 45/48, Section 45/48, Section 45(1, Section 48, Section 45/48, ITR 292 (Mad, Section 45, Section 48, Section 45, Section 48

CARDINAL: 1, 51,39,366, 2, 148, 15.1, 2.50, 25, 1, 23, 23.25, 24, 24.25, 24.50, 25, 25.50, 2, 2.5, 18 to 24, 2.5, 14.62, 22.50, 44,000, 82,415, 223, 56, 273, 3, 2.50, 10, 25, 8), 172, 311, 2.7, 2.5, 53, two, 215, 208, 1, 16.90, 2.5, 23 to 25, 45(3, 45(4, 32, 135, 18, 2.5, four, four

ORG: Department, AO, the East India Hotels Ltd., Calcutta, East India Hotels Ltd., AO, High Courts, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, Amora Chemicals, Asstt, CIT, TTJ, SC, Clauses 6 and 7, AO, Asstt, CIT, K.B. Investment &, Finance Company Ltd., AO, AO, AO, AO, AO, the Rajasthan High Court, Chordia, CIT, Vimal Chand, Hirawat, CIT, AO, AO, AO, AO, AO, Smt, Narasama, ITO, ITD 494, AO, AO, AO, CIT, S. Ramal Amai, Tribunal, Tribunal, AO, Department, Departmental Representative, AO, AO, AO, AO, AO, AO, AO, Union of India, East India Hotels Ltd., AO, AO, AO, AO, AO

DATE: 8th Oct., 1998, 2nd May, 1989, 75 years, 17th Dec., 1992, 72 years, 17th Dec., 1992, 17th Dec., 1992, 1st May, 2055, a period of, 72 years, 1st May, 1992, 7 years ending 30th April, 1999--Rs, 1st May, 1999, 10 years ending 30th April, 2009, 1st May, 2009, 10 years ending 30th April, 2019, 1st May, 2019, 10 years ending 30th April, 2029, 1st May, 2029, 10 years ending 30th April, 2039, 1st May, 2039, 10 years ending 30th April, 1st May, 2049, 15 years ending 30th April, 2064, annual, the 1st day of May, the previous year, March, 1998, the first year, the remaining years, 1st April, 1981, 1st April, 1981, 61,81,125, 31st March, 1992, 31st March, 1993, 31st March, 1992, 48, 1996, 1st May, 2055, 1988, 99 years, annual, annual, year, the year, years, annually, 1995, 1995, 1994, annual, 17th Dec., 1992, May, 1989, 31st March, 1993, annual, 1990, 1982, allowed year, year, 72 years, year, year

QUANTITY: 75 acres, 75 acres

GPE: Haridasji

PERSON: Registrar, Udaipur, 66,82,754, R.K. Palshikar v. CIT, gain.4.1, Anr, Azadi Bachao Andolan

MONEY: 9 per cent, 18 per cent, 18 per cent, 18 per cent, 9 per cent, 9 per cent, 9 per cent, 9 per cent, 9 per cent, 18 per cent, 9 per cent, 18 per cent, 9 per cent, 18 per cent

FAC: Haridasji-ki-Magri, Sections 45

PRODUCT: 839

ORDINAL: 2nd