Commissioner of Income-tax, Gujarat Vs. Rasiklal Balabhai

Decided On : Oct-12-1978

Court : Gujarat

LAW: section 22, Section 22, section 4, the Partnership Act, the Partnership Act, section 2(6B, section 10(1, section 4, the Indian Partnership Act, the Partnership Act

PERSON: B.K. Mehta, Krishna Iyer J., R. M. Chidambaram Pillai, Ramniklal Kothari, Government Pleader, Government Pleader, Vol, Narottam Morarji, Tendolkar J., Joshi, K. T. Desai C.J., P. N. Bhagwati J., Pleader, P. N. Bhagwati J., R. M. Chidambaram Pillai's, Krishna Iyer J., Bhagwanji Morarji Goculdas, Dulichand Laxminarayan v., Addanki Narayanappa v., Bhaskara Krishnappa, Pleader, Government Pleader, Pleader, Government Pleader, Government Pleader, Pleader, Pleader, Addanki Narayanappa's, Pleader, Pleader, Addanki Narayanappa's, Pleader, Pleader, Clive Row, Parganas, Government Pleader, Government Pleader

ORG: CIT, Tribunal, M/s. Narendrakumar Maneklal, ITO, AAC, AAC, Tribunal, Tribunal, Tribunal, the Supreme Court, CIT, AAC, CIT, Legislature, Legislature, the High Court, CIT, Chagla C.J., the Indian I. T. Act, the Bombay High Court, Chagla C.J., Sitaram Motiram Jain v., the Indian, CIT, Arun Industries, J. M. Shelat C.J., Sitaram Motiram Jain's, the Supreme Court, Alembic Chemical Works Co. Ltd., Dulichand, Tribunal, Sitaram Motiram Jain's, Legislature, Legislature, Legislature, Sitaram Motiram Jain's, the Supreme Court, AIR 1966 SC, the Supreme Court, AIR 1966 SC, Bhai Sunder Dass & Sons, the Delhi High Court, Bhai Sundar Dass & Sons, ITO, ITO, AAC, Tribunal, the Supreme Court, ITO, the Calcutta High Court, Sarvamangala Properties Ltd., CIT, Certificate, the Calcutta High Court, the Supreme Court's, CIT, National Storage Pvt, The Bombay High Court, CIT v. National Storage Pvt. Ltd., CIT, the Supreme Court, the Bombay High Court, the Supreme Court, Viscount Finlay, the Rotunda Hospital, AC 1, the Supreme Court, National Storage Pvt. Ltd.'s

DATE: 1977]10ITR292(SC, annual, years, 1967-68 to 1971-72, annual, annual, annual, all these years, August 14, 1974, the assessment year 1965-66, 1961, '22, annual, 1955]27ITR69(Bom, under s. 10(2, 1922, years, 1956-57, 1956, 1922, 1922, the assessment year 1961-62, 1977]10ITR292(SC, 14,, 15, 29, 32, 37, 38, 1303, 1922, about March, 1956, the first two years, year 1958-59, the 19th September, 1956, the 19th December, 1956, 1967]66ITR596(SC, 1921, 1967]66ITR596(SC

CARDINAL: 196, 2, 3, five, 4., 1969]74ITR57(SC, 5., 22, 6, 22, two, 322, two, two, two, one, 76, 8, 1961]43ITR405(Guj, 412, One, 9, two, two, two, 1966]61ITR241(Guj, 1961]43ITR405(Guj, 250, 6, 1, 1, 10, 11, 1948, 18, 1956]29ITR535(SC, 1966]3SCR400, 1956]29ITR535(SC, 12, 22, 13, 1961]43ITR405(Guj, 22, 1961]43ITR405(Guj, 412, 14, 15, 48, 48, 16, 17, 1972]85ITR28(Delhi, 4/23, 1959]35ITR388(SC, 18, 1973]90ITR267(Cal, two, 24, 2,27,250, 1963]48ITR577(Bom, 603, 1920, 7, 19, 20

GPE: Gujarat, Kanga, Palkhivala, Bombay, Shantikumar, New Delhi, New Delhi, Narayana, Dublin

ORDINAL: first, 7th, first, first, first, second, first, first, first

NORP: Indian, Indian, Indian

PRODUCT: Bench, Calcutta