Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: income tax appellate tribunal itat guwahati Year: 1989 Page 1 of about 1 results (0.039 seconds)

Bibijan Begum Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1990)32ITD157(Gau.)

..... half of what her brother took, the intention of the lady was that each grandchild should take a definite share in the properties. it was held that section 9(3) of the income-tax act, 1922, was applicable and the share of the grandchildren being definite and as cartainable, they could not be assessed as an association of persons.19. thus, from ..... of the property gifted as there has been no actual delivery, there was no valid gift in the eye of mohammedan law. this stand was not accepted as section 3 of the gift-tax act charges a tax in respect of the gift, in that allahabad case, the tribunal held that on a correct appreciation of the mohammedan law there was a ..... that the first party i.e. the lady for the purpose of construction shall borrow money from any source and take advance securities from the parties, tenants, etc. and such acts would be binding on the other signatories to the deed who would have no objection in finalising terms of the loans etc. it is seen that the bank loan of .....