National Wire Manufacturing Co. Vs. Commissioner of Income-tax

Decided On : Jul-19-2001

Court : Gujarat

LAW: Section 40(b, the Indian Partnership Act, Section 40(b, Section 40(b, Section 40(b, Section 40(b, Section 40(b, Section 40(b, Section 40(b, Section 37, Section 40(b, Section 40(b, Section 40(b, Section 40(b, the Amendment Act, the Amendment Act, Section 40(b, Section 40(b, Section 40(b, the Partnership Act, the Hindu Law Mulla's Hindu Law, Sixteenth edition, the Indian Partnership Act, the Partnership Act, the Partnership Act, the Partnership Act, Section 13 of the Partnership Act, Section 13 of the Partnership Act, the Full Bench, Section 40(b, Section 40(b, Section 13 of the Partnership Act, Section 40(b

PERSON: D.A. Mehta, J.1, K.J. Patel, Rajnikant Patel, Shri Natvarlal, J.P. Shah, Naroda, Shri Natvarlal, J. P. Shah, Mohan Das, Kanji Shivji, Shah, Shah, Shri C.S. Virani, Shri C.S. Virani, Shri C.S. Virani, Shri C.S. Virani, Shri C.S. Virani, Shri C.S. Virani, Shri C.S. Virani, Shri C.S. Virani, Nayak, Shah, Rashik Lal and Co., Apartner, bailee, Fryar v. Currin, Salary, M. Chidambaram Pillai, Salary, Rashik Lal and Co., Dulichand Laxminarayan v., Dulichand, Shah, Rashik Lal and Co., Bench, Kanji Shivji, Madhav Rao Jivaji Rao Scindia Bahadur v. Union, Kanji Shivji, Rashik Lal's, Rashik Lal's, Kanji Shivji, Kanji Shivji, Rashik Lal's, Shah

DATE: two assessment years, years, 1980-81, 1981-82, years 1979 and, 1980, that day, each of the years, 1961, July 16,1985, 124.to, 1961, '40, 1922, the year, month, 1932, 1977]10ITR292(SC, 16(l)(b, Section 40(b, 1971

ORG: Tribunal, HUF, HUF, Tribunal, Tribunal, the Supreme Court, CIT, ITR, the Supreme Court, Co., CIT, the Supreme Court, the Supreme Court, Chhotalal, Co., CIT, HUF, HUF, HUF, HUF, HUF, HUF, HUF, HUF, HUF, HUF, Tribunal, Integra, Sections 30 to 38 of the Act, CIT v., the Indian Partnership Actwhich, inter alia, S. Magnus, Mulla, Black's Law Dictionary, Weiner v. Swales, App, Reliance, Chhotalal and Co., Brij Mohan Das, CIT, Brij Mohan Das, the Supreme Court, Brij Mohan Das, Brij Mohan Das, the Supreme Court, CIT v., Co., CIT, Tribunal

CARDINAL: two, three, 1, 2, 3, 15,000, 30,000, 30,000, two, two, two, two, three, 1997]223ITR825(SC, 1997]224ITR753(SC, 2000, 242, 1998]229ITR458(SC, 1984]150ITR276(Guj, 285, 1998]229ITR458(SC, 30, 38, 1993]202ITR869(Guj, 12, 13, one, 1958]33ITR538(Bom, 47, 217, 280, three, 467, C7, two, one, 296, 1998]229ITR458(SC, 1956]29ITR535(SC, 1956]29ITR535(SC, 466, 1984]150ITR276(Guj, 288, 1997]223ITR825(SC, 1997]224ITR753(SC, 1998]229ITR458(SC, three, 2000, 242, 124, 125, 1997]223ITR825(SC, 1997]224ITR753(SC, 1992]198ITR297(SC, 320, 1971]3SCR9, 578, 1992]198ITR297(SC, 2000, 242, 124, 125, 1998]229ITR458(SC, 1998]229ITR458(SC, 1997]223ITR825(SC, 2000, 242, 124, 1998]229ITR458(SC, 2000, 242, 124, two, 1997]223ITR825(SC, 1997]224ITR753(SC, 1998]229ITR458(SC, 467, 1993]202ITR869(Guj, 1998]229ITR458(SC, two

NORP: Hindu, Hindu, Hindu, Hindu, Indian, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu

PRODUCT: Rashik, the Full Bench, Explanation 2, Rashik, Rashik

ORDINAL: Fifth

GPE: Section40(b, of'karta

TIME: hourly

FAC: Lordship P. S. Poti C. J., Suwalal Anandilal Jain, Suwalal Anandilal Jain, SUN Engi-neering Works, Suwalal Anandilal Jain