Appropriate Authority Vs. Lytton Hotel (P) Ltd.

Decided On : Apr-08-2003

Court : Kolkata

LAW: section 269UD, Chapter XX-C, Chapter XX-C, the Wealth Tax Act, section 36, article 226 of the Constitution in respect a, Chapter XX-C, the Income Tax Act, Chapter, Chapter XX-C, Chapter, Chapter, Chapter, Chapter XX-C, Chapter XX-C.7, Chapter XX-C, section 269UD of the Income Tax Act, Chapter XX-C, the Wealth Tax Act, Chapter XX-C, Chapter XX-C, Chapter XX-A, Chapter XX-C, Chapter XX-C, Chapter XX-C. Therefore, section 36, section 36, Chapter XX-C, Chapter XX-C, Chapter XX-C

PERSON: Seth, Agarwal, Bajoria, Chapter XX-A, Ashima Sinha, Panchanan Das, Subhkaran Chowdhury, Agarwal, Agarwal, Agarwal, Gautam

GPE: J.A, Gujarat, C.B. Gautam's, C.B. Gautam's, Krishna, C.B. Gautam's

DATE: 1961, 1993, 1950, 1970, more than 35 years or so, 1100 per month, 3100 per month, '10, 1979]116ITR26(Cal, 1961, annual, monthly, more than 30 years, annual

CARDINAL: 15-11-2000, 1993]199ITR530(SC, 75, 75, more than 15, higher than 15, 538, 1A88, at least 15, 1, 14, two, 14, 14, 12, three, 1979]116ITR272(Cal, 1980]125ITR684(Cal, 1979]118ITR777(Cal, 2001]251ITR1(SC, two, 1994]209ITR608(Guj, 24, 36,000, two, 75, 7.5, 36,000, 1997]223ITR634(Bom, more than 15, 14, 1999]235ITR118(SC, two, 24, 24, two, 36,000, 36,000, 75, 7.5, 36,000, almost 12, 3,100

ORG: the Apex Court, C.B. Gautam v. Union of India, the Apex Court, the Bombay Public Trust Act, Trust, the Apex Court, the Wanchoo Committee, the Central Board of Direct Taxes of the Government of India, Ministry of Finance, the Union of India, the Central Government, the Apex Court, Plot No, CIT, CIT, CIT, Appropriate Authority, the High Court, Om Shri Jigar Association v. Union of India, the Gujarat High Court, the Bombay Public Trust Act, City Civil Court, Calcutta, this High Court, Union of India, the High Court, Union of India, the Central Government, Appropriate Authority, the High Court, Tribunal, the High Court, the High Court, Tribunal, the Apex Court, the Bombay Public Trust Act, the Bombay Public Trust Rules, Registrar

LOC: Single, Single Judge

MONEY: 12.5 per cent, 15 per cent, 15 per cent, 15 per cent, 15 per cent, 15 per cent, 15 per cent, 15 per cent, 15 per cent, 12.5 per cent, 15 per cent, 10 per cent

ORDINAL: third, first

PRODUCT: 269UD