Commissioner of Wealth-tax Vs. Aditya Vikram Birla

Decided On : Jan-16-1978

Court : Kolkata

LAW: Section 5(1)(viii, Section 5(1)(viii, Section 25(2, Section 5(1, Section 5(1)(viii, Section 5(1)(viii, Section 5 of the Wealth-tax Act, Section 5(1)(viii, Section 5(1)(viii, Section 5(1)(viii, Section 5(1)(viii, the Explanation to Section 5(1)(viii, Explanation 1, Section 5(1)(viii, Explanation 1, Section 10(5, Section 5(1)(viii

NORP: J.1, Hindu, Gujarat, Hindu, Maharashtra, Bengali

DATE: 1957, 1957, 1971, 1970-71, 1970-71, 1957, 1957, 1957, 1971, 1st April, 1963, 1st April, 1972, the assessment year, the 1st April, 1972, 1971, 1970-71, 1957, 1971, the 10th August, 1971, '5, 1971, 1976, years, 1962-63 to 1964-65, 1971, 1st April, 1963, 1064, '12, April 1, 1972, the earlier years, 1st April, 1972, April 1, 1963, April 1, 1972, April I, 1972, April 1, 1963, 1971, '14, '17, 1961, 1978, 1957, 1971, April, 1972, 1971, '19, 1971, 1971, 1738, 1971, 1971, 1978

GPE: West Bengal, Arundhati, Hindustani

PRODUCT: Calcutta

ORG: Finance, Tribunal, the Additional Commissioner of Wealth, the Additional Commissioner of Wealth, Tribunal, Tribunal, Tribunal, Smt, Appellate, metals:, the Gujarat High Court, the Gujarat High Court, Appellate, Tribunal, the Supreme Court, jewellery, Tribunal, The Gujarat High Court, the Supreme Court, Explanation, the High Court, Explanation, The High Court, the Supreme Court, The High Court, Random House Dictionary, Oxford English Dictionary, jewels collectively, the High Court, The Gujarat High Court, Parliament, The High Court, Parliament, Parliament, Explanation, the Gujarat High Court, Jewellery, Finance, Parliament, follows:'In, Parliament, High Courts, State, the High Court, The High Court, Kulu Valley Transport Co. P. Ltd., theSupreme Court, Taj Mahal Hotel, the Supreme Court, the Supreme Court, Binapani Chakraborty, ITR, The High Court, the Supreme Court, the Supreme Court, Finance, the Gujarat High Court, Judicial Dictionary, 3rd edition, Third New International Dictionary, the Gujarat High Court, Explanation, the High Court, ITR

TIME: 2) Act, 2) Act, 2) Act

CARDINAL: 2, 1, 1A, 102, 105, 1,85,000, 1970]77ITR505(SC, 10, 1970]77ITR505(SC, 1968]70ITR203(Guj, two, 767, two, 1971.16, 12, 135, 137, 1970]77ITR518(SC, 530, two, 1971]82ITR44(SC, 47, 114, 82, 1970]77ITR505(SC, 928, 114, 82

FAC: Aditya Vikram Birla, Jayantilal Amratlal

PERSON: Rajashree Birla v. Wealth, includes--, B. L. Pal, Rs, Arundhati Balkrishna, Arundhati Balkrishna, Arundhati Balkrishna, observation--, B. L. Pal, D. Pal, Pal, Orissa, Jamula Srirangam, Pal, Govind Mahajan, jewels collectively.21, Stroud, Plate, Webster, stones.25, B. L. Pal, Binapani Cha-kraborty, C. K. Banerji, J.29

ORDINAL: first, first, third, first

WORK_OF_ART: English Dictionary

LANGUAGE: English