Assistant Commissioner of Gift Vs. Sahara India (Firm) [Alongwith

Decided On : Feb-28-2005

Court : Income Tax Appellate Tribunal ITAT Lucknow

LAW: Section 4(1)(c, the Gift Tax Act, the Gift Tax Act, the G.T. Act, Section 16, the Gift Tax Act, Section 4(1, the Gift Tax Act, the Gift Tax Act, the Gift Tax Act, Gift Tax Act, Gift Tax Act, Section 14(1)(c, the Gift Tax Act, Section 4(1)(c, the Gift Tax Act, Section 2, the Gift Tax Act, Section 4, Gift Tax Act, ITR 36, the Bangalore Bench of I.T.A.T., Section 4, Gift Tax Act, Section 4(1, Section 4(1, ITR 415, the Gift Tax Act, The Bangalore Bench of the I.T.A.T., Gift Tax Act, Section 16, the Gift Tax Act, the Gift Tax Act

CARDINAL: 1, 1,70,00,000/-, 2., two, 18,50,00,000/-, 1,63,00,000/-, 1,70,00,000/-, 1,63,00,000/-, 1,70,00,000/-, 1,70,00,000/-, 172, 292, 165, 177, 198, 1,70,00,000/-, 83, 1.70, 19, one, one, one, two, 89,52,969/-, 89,52,969/-, 17

ORG: Department, Gift Tax (Appeals, Department, the Gift Tax Act.9, Nil, the Gift Tax, the First Appellate Authority, Assessing, Department, the Law Lexicon, Allahabad High Court, Department, the First Appellate Authority, the First Appellate Authority, the Appellate Authority/Authorities, Department, the Hon'ble Supreme Court, CIT, CIT, HUF, ACIT, ITD 304, Department, Department, Assessing, the Law Lexicon, The Hon'ble Supreme Court, Department, Jawala Prasad Radha Krishna v., CIT, Hon'ble High Court, Tribunal, J.K. Company, M/s. J.K. Company, J.K. Company, Department, The First Appellate Authority, Tribunal, the Assessing Authority, Department, Finance Company, The First Appellate Authority, Department, the First Appellate Authority, Department, Department

DATE: 5^th December, 1997, 1st January, 1982, 1988, 1961, 1987, 1989, 2002, 1992, 1998, 1961

PERSON: Gorakhpur, Gorakhpur, Directors, Gift, CGT, Gift, Gift, Gift, Gift, Gift, R. S. Gupta, Rasiklal Maneklal, S. C., Raikar Theatre v., Gift, Gift, Gift, R.S. Gupta, Gift, Law, Raikar Theatre

GPE: A.O., A.O., A.O., A.O., A.O., A.O., D.R., A.O., D.R., D.R., Padampat Singhania, Clause, D.R., D.R., India, S.C., A.O., A.O., D.R., India, Padampat Singhania, D.R., A.O.treated, A.O., A.O., A.O., A.O.

PERCENT: 18%, 18%, 18%, 18%, 18%

EVENT: Section 4(1

ORDINAL: third, First

LOC: Sahara India