L.N. Birla Vs. Commissioner of Wealth-tax

Decided On : Aug-22-1986

Court : Kolkata

LAW: Section 5(1)(iva, Section 5(1)(iva, Section 5(1)(iva, Section 5(1)(iva, Section 5(1)(iva, Section 5(1)(iva, Section 3, Section 6, the Estate Duty Act, the Expenditure-tax Act, Section 4, Section 5, Section 5(2, Section 5(2, Section 5(1)(iv, Section 5(1)(iv, Section 4 of the Act, Section 5(1)(iv, Section 5(1, Section 5(1)(iva, the General Clauses Act, Section 4, the Indian Partnership Act, Rule 24, the Indian Partnership Act, Section 2(e, Section 5(1)(iva

PERSON: Kumar Sen, L. N. Birla, Bishwanath Chatterjee, Nand Lal Jalan, Kumaon Orchards', includes--, Acthas, Gift, Sri Naurangrai Agarwalla, Construing Rule 2, CWT v. Mira Mehta, Juggilal Kamlapat Bankers v., Christine Cardoza, Dulichand Laxminarayan v., James L.J., Corbett, R. M. Chidambaram Pillai, Bishwanath Chatterjee, Juggilal Kamlapat Bankers v., Mira Mehta's, Mira Mehta's, Dulichand Laxminarayan's, Naurangrai Agarwalla's, Christine Cardoza, Monjula Bose, J.24

NORP: J.1, Hindu, Rules, Indian, English, Indian, Indian, Hindu, Hindu, Hindu, Hindu, Hindu

DATE: 1972-73, 1973-74, 1974-75, 31st of March, years 1972, 1973, 1974, 1957, earlier years, 1957, 1957, 1957, 1957, years, every assessment year, the first day of April, 1957, 1933, 34 of 1953, 1957, 1958, more than twelve months, 1957, 1897, '14, 1977]10ITR292(SC, 14, 1922, 1984, 1957

ORG: M/s. Kumaon Orchards, Appellate, Appellate, Appellate, Tribunal, the Calcutta Tribunal, Sarvamangala Properties Ltd., CWT, the Supreme Court, CWT, Tribunal, Tribunal, the Patna High Court, CWT, Appellate, Tribunal, Tribunal, Tribunal, Tribunal, CWT, Thefirm, the Supreme Court, WTO, CWT, the Supreme Court, the Supreme Court, CIT, the Supreme Court, Sarvamangala Properties Ltd., CIT, Sections 4, CWT, the Supreme Court, WTO, the Supreme Court, Sections 2, Act.18, Naurangrai Agarwalla's, the Supreme Court

CARDINAL: 1/5th, 1973]90ITR267(Cal, 1976]103ITR536(SC, 1980]122ITR781(Patna, 2, 1/5th, 7, 29, 18, 1A, 2, 1, 3, 1, 10, two, 1985]155ITR752(Cal, 2, 2, 1985]155ITR765(Cal, 1984]145ITR485(SC, 1978]114ITR532(KAR, 1956]29ITR535(SC, 541, 29, 1880, 14, 122, one, 1922.15, 1973]90ITR267(Cal, 19, 1976]103ITR536(SC, 105, 485, 1985]155ITR765(Cal, 3, 1985]155ITR752(Cal, 1985]155ITR765(Cal, 1956]29ITR535(SC, 1985]155ITR752(Cal, 1978]114ITR532(KAR, 2, 1, 2

PRODUCT: Schedule

TIME: under this Act

ORDINAL: first, first, second

GPE: India, India, India, Karnataka, Shand

LANGUAGE: English, English