Dcit Vs. Ayesha Ashok Soni

Decided On : Sep-15-2005

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: the I.T. Act, Section 55A, the I.T. Act, the W.T. Act, the Income tax Act, the W.T. Act, Rule 1D, the Explanation II, Rule 1D, Rule 1D, Section 46 of the Act, Section 66(1, Indian IT Act, Section 7 of the WT Act, Rule 12, Section 11, the GT Act and Rule 1D, Section 46, the W.T. Act

CARDINAL: 1, 1, 13, 89, 12,60,991/-, 5, 1, 1-4-1981, 30-6-1978, 30, 30-6-1980, 1, 1:1, 19-5-1989, 18,55,625/-.3, 1, 23,90,023/-, 18,55,625/-, 86, 122, 38, 1)(SC).4, three, 1, 1, 67, only one, 2, 3, 4, only one, 1D, Two, 1, 1, 2, two, 3, 4, 5, 6, 2, one, one, one, 2, two, One, 5, 6, 2, 3, 4, 10, 21, 60, 121, 5, three, 1, 2, 3, 6, 11, two, 12, one, 13, one, 14

ORG: CIT, Duke &amp, Sons, Mr. P.C.Hansotia &amp, Co., the W.T. Rules, Duke &amp, Sons Ltd., the Apex Court, CWT, CGT, CIT, the Apex Court, ITR, Tribunal, the Apex Court, the Apex Court, Mahadeo Jalan, Smt, Bench, DVO, the W.T. Rules, the Apex Court, Mahadeo Jalan, Smt, the Apex Court, the Apex Court, the Apex Court, Hari, the Apex Court, Mahadeo Jalan, the Judgment of the Bharat, the Apex Court, the Apex Court, the Apex Court, Mahadeo Jalan, Smt, the Apex Court, the Apex Court, the Apex Court, the Apex Court, the Apex Court, CWT, CGT, Estate, CTR, Lordships, WTO, Lordships, Rule 1D, Lordships, WTO, WTO, Lordships, Rule 1D, Lordships, Smt, Kusumben D.Mahadevia, Lordships, Lordships, the Apex Court, Lordships, WTO, Lordships, WTO, Lordships, Lordships, the Apex Court, WTO, WTO, Rule 1D, Court, CWT, the High Court, Tribunal, WTO, Bench, Bench, R.S. Pathak, Court, Court, Court, Mahadeo, WTO, WTO, WTO, Kusumben D. Mahadevia, the Ministry of Finance, Department of Economic Affairs, Investment Division, inter alia, Court, CGT, Executors &, GTO, the High Court, GTO, Court, Mahadeo Jalan, Court, British Company, High Court, Court, Kusumben D. Mahadevia, the Houses of Parliament, Parliament, House, Parliament, Parliament, Parliament, Parliament, Houses of Parliament, Parliament, High Courts, Court, the High Courts, Andhra Pradesh High Court, Bench, the High Courts, Bench, Court, WTO, WTO, WTO, the Apex Court, the W.T. Rules, III, the Apex Court, the Apex Court, CIT, Court

DATE: the accounting year, the same day 89, 1985, 1968, three preceding years, the year ending 30-6-80, 1957-58, 1958-59, 1922, 1^st April, 1965, 1952, July, 1990, 1990, March, 1963 and 31^st March, 1964, 31^st March 1964, 31^st March, 1963, 31^st March, 1964, years

GPE: Assessee, Bharat Hari Singhania, DR, Bharat Hari Singhania, Counsel, assessee, Kusumben, Mahadevia, Expln, assessee, Ambalal, Sarabhai, the United Kingdom, India, India, Counsel, Rules, Ambalal

PERSON: Mahadeo Jalan, Kusumben D. Mahadevia, Kusum Ben D. Madhavidevi, Kusumben D. Mahadevia, Rule 1D, Kusumben D. Mahadevia, Kusumben D. Mahadevia, CWT, Mahadeo Jalan, Kusumben D. Mahadevia, Rule 1D, Rule 1D, Mahadeo Jalan, Jalan, Jaganmohan Reddy, J., H.R. Khanna, J., Mackie, P.N. Bhagwati, Kusumben D. Mahadevia, Rule 1E, Schedule III, Gauri Shanker, Sri M.L. Verma, Kusumben D. Mahadevia, Gauri Shankar, Mahadeo Jalna, Kusumben D. Mahadevia, Sri M.L. Verma, D. Renuka, CWT, Jeevan Reddy, J., Rule 1D

PRODUCT: Rule 1D of the W.T. Rules, Rule 1D, Rule 1D, Executors, 247

LOC: Bharat Hari Singhania, Bharat Hari Singhania, Bharat Hari Singhania, Hari Singhania, Mahadeo Jalan, Mahadeo Jalan, Bharat Hari Singhania

EVENT: W.T. Act, W.T. Act, WT Act

NORP: Bharat, Bharat, Rules, Rules, Rules, Rules, Rules, Rules, Rules, Rules, Bharat, Bharat Hari

PERCENT: 15%, 15%

ORDINAL: Firstly, Firstly