Venkataramani, Member (T)
1. These appeals arise out of a common order dated 22-10-1991 passed by-the Commissioner of Central Excise & Customs ... four units and they have set up in one common plot at Sarigam, Bulsar, three units out of four, producing the same goods and that
plot of land by the assessee and his brother who were co-owners of the plot of the land. It is common ground that
held that having full knowledge of the prevailing market rate of the plot and having himself sold the nearby land ... capital gains in the original returns and declaring the cost of the plot as on 1-4-1974 at an inflationary price
time another partnership firm obtained on lease another portion of the same plot in which M/s. Indodyes Chemical Industries were situated; that both ... clarified that if there are two firms with only some partners common in each firm is entitled to separate exemption limit; that notification does
Bapalal & Co. (Diamonds) has six partners. Six partners are common to both. It is not disputed that for purpose of sales tax and income ... firms hold a common licence under the Gold Control Act, and the Central Excise Act and some of the partners are common. However, these facts
Param Anand Builders Pvt. Ltd. vs Income Tax Officer on 29 March, 1996
Equivalent citations
Assistant Commissioner Of Income Tax vs Vallabhbhai Dhanjibhai & Co. (Also ... on 30 January, 1996
Subroto Ghose & Satyabroto Ghose ... vs Assistant Commissioner Of Wealth Tax ... on 12 April, 1996
Hatkesh Co-Operative Housing Society ... vs Income-Tax Officer on 28 October, 1996
Equivalent citations
Spade Electro (P.) Ltd. vs Assistant Commissioner on 28 August, 1996
Equivalent citations: [1997]60ITD600
