Commissioner of Gift-tax, Gujarat Vs. Executors and Trustees of the Estate of Late Shri Ambalal Sarabhai

Decided On : Oct-10-1974

Court : Gujarat

LAW: section 15, the Indian Companies Act, section 3, Section 6 of the Act, section 46, the Finance Act, the Finance Act, the Finance Act, section 44, the Finance Act, section 44

PRODUCT: C.J. 1

CARDINAL: two, 1, 2, 27,360, 3, 2, 3, 4., 480, 2,000, 40,000, 4,000, 2,000, one, one, 10, 500, 480, 4,800, 480, 480, 10, eight, 450, 2,16,000, 480, 450, 420, 507, 333, 507, 333, 450, 507, 507, 10, 507, 5, two, 6., 6, 1, 2, 3, 2, 3, 1, 7, 10, 2, 10, 2, 8, 2, 10, 8, 9, 2, 10, 10, 11, 12, 67,980, One, 567, One, One, 13, 14, 1, 3, 1, 3, 15, 16, 17, 1D, 1D, 18, 1D, 19, 1, 2, 3, 20

ORG: Tribunal, the House of Lords, Lynall v. Inland Revenue, Tribunal, Tribunal, Tribunal, Messrs. Bakubhai & Ambalal Ltd., the Reserve Bank of India, the Reserve Bank of India, the Reserve Bank of India, the Reserve Bank of India, the Reserve Bank of India, Appellate, the Appellate Tribunal the Tribunal, Tribunal, the House of Lord, Lynall v. Inland Revenue Commissioner, The Central Board of Revenue, Tribunal, Tribunal, Tribunal, the House of Lords, Lynall v. Inland Revenue, the House of Lords, the House of Lords, Crown, the Court of Appeal, the House of Lords, the House of Lords, the Court of Appeal, the Stock Exchange, the House of Lords, the House of Lords, Lynall, the House of Lords, the House of Lords, the House of Lords, Lynall v. Inland Revenue Commissioners, the House of Lords, Lynall, the House of Lords, Appellate, Tribunal, Tribunal

GPE: Bakubhai, Ambalal, London, Ambalal, Sarabhai, Ambalal, Sarabhai, London, India, Ambalal, Sarabhai, England, Ambalal Sarabhai, London, Ambalal, Sarabhai, London, Crabtree, Crabtree, Sarabhai

DATE: March 31, 1963, March 31, 1964, 1965-66, October 4, 1961, that day, October 4, 1961, December 15, 1961, March 31, 1965, May 11, 1964, July 18, 1964, October 17, 1964, October 17, 1964, October 26, 1964, October 17, 1964, March 31, 1963, October 17, 1964, March 31, 1964, March 31, 1965, March 31, 1963, March 31, 1965, October 17, 1964, March 31, 1964, March 31, 1964, October 17, 1964, March 31, 1963, March 31, 1964, December 27, 1964, March 31, 1963, 1958, every assessment year, the 1st day of April, 1958, the previous year, the 1st day of April, 1957, 1958, March, 31, 1963, October 17, 1964, March 31, 1964, the completed year, March 31, 1964, March 31, 1963, 1894, May 21, 1962, the year up to July 31, 1962, the previous year, June 7, 1962, May 21, 1962, July 31, 1961, 1894, 3 10s, 4 10s, 1894, 1894, 3 10s, 3 10s, 1965, October 17, 1964, March 31, 1963, March 31, 1964, December 23, 1964, March 31, 1964, October 17, 1964, October 17, 1964, March 31, 1963, March 31, 1963, March 31, 1964, 1957, 1967, 1964, 1967, March 31, 1963

PERSON: Gift, K. C. Patel, Gift, Gift, Gift, Gift, Gift, Dhun Dadabhoy Kapadia v. Commissioner, K. C. Patel, Gift, Gift, Gift, GIft, Patel, Lynall, Lynall, Plowman J., Reid, Lynall, Reid, Reid, Hinchcliffe, Kaji, Gift, Gift, Gift, Gift, Gift, Question, Question

NORP: English, Indian

ORDINAL: first

FAC: Ambalal Sarabhai

MONEY: 85 per cent