M/S. Sopropha S.A. Vs. Present for the Department Mr. S.M.J. Abidi, Addl. Director of Income-tax - Semantic Analysis by spaCy

Decided on: May-31-2004

Court: Authority for Advance Rulings

LAW: the Income Tax Act, Act, the Boards Circular No,23 D. He, ITR 1, section 24, Explanation 2, Chapter III, Explanation 2 of section 24(1, Explanation 2 to section 24, Explanation 2 to section 24(1, the Income –tax Act, Circular No

PERSON: K.D. GUPTA, Raghunath Dass, Prahlad Das v., Somasunderam Chettiar, Somasundaram Chettiar, “cotton, S.M.J. Abidi, Jt, Somasundaram Chettiar, Bench, ¦, ¦â€¦, Q.No.4

ORG: S.A., the International Commodity Exchange, Central Board of Revenue, Central Board of Revenue, Central Board of Direct Taxes, Circular, Gujarat High Court, Pankaj Oil Mills Vs, CIT, International Taxation, The Allahabad High Court, CIT, ITR, Gomraj Fatehchand v. CIT(1976, ITR, the Calcutta High Court, Becker Gray and Co., CIT, CIT, the Supreme Court, SC, Boards, Circular, the Andhra Pradesh High Court, CIT, Income Tax, Gujarat High Court, Pankaj Oil Mills Vs, CIT, ITR, Raghunath Das Prahlad Das, Parliament, CIT 69, ITR, the Honble Court, the Honble Court, Circular, the Supreme Court, SC, the Central Board of Direct Taxes in Circular No.23, UCO Bank, CIT, ITR 889, SC, the Honble Apex-Court, State Bank of Travancore, CIT 158, Supreme Court, Supreme Court, UCO Banks, Boards Circular, M.G. Bros. Vs, CIT, the Gujarat High Court, Pankaj Oil Mills Vs, CIT, the Circular of the Board, Circular, International Taxation, Department, Allahabad High Court, CIT, ITR, the Supreme Court, the Supreme Court, the Boards Circular, the Boards Circular, –, the Boards Circular No.23, Board, Chambers of Commerce, The Direct Taxes Administration Enquiry Committee, Board, The Board, Boards Letter No.13(102)IT/53, the Supreme Courts, Somasundarm Chettiar, Co., the Board Circular, Circular, Court, Board, Circular of the Board, High Courts, Madras High Court, Allahabad High Court, Allahabad High Court, Gujarat High Courts, Gujarat High Court, Chimanlal Chhotalals, Pankaj Oil Mills, Board, No.23, Department, the Boards Circular, the Direct Taxes Administration Enquiry Committee, Shri C.D. Deshmukh, the Central Board of Revenue, Finance, Board, Circular, Board, Board, the Circular No.23, the Gujarat High Court, Pankaj Oil Mills, Coffee, International, International Commodity, the Board Circular No.23, the Boards Circular No.23, Boards Circular, the Board in Circular No, Authority

GPE: Switzerland, India, India, India, India, India, India, New Delhi

PRODUCT: Coffee, Report, Point 1 –, Point 2 – Hedging, Circular

CARDINAL: 2, 3, 4, 2, 3, 4., 12.9.1960, ‘speculative, three, 6, 8., 115, 824, 9, 104, 95, 102, 131, 139, 203, 4, 101, 832, 194, 10, No.4, 12.9.60, 154, 695, 11, 115, 924, 1960(F.No.4(124)/60, 12, 194, 12.9.60, 237, 102, 13, 14, 154, 15, 115, 824, 16, 104, 95, 17, 18, 19, 2, 12.9.1960, 8.9.1854, one, one, one, two, 1, 20, 69, 129, 22, 3.55, 3.56, 3.58, one, 3.56, 3.58, twenty, 23, ‘hedging, 24, 1, 2, 3, 4, one, 25, 12.9.1960, 26, 12.9.1960, 23D, 12.9.1960, 12.9.1960, 23D, 12.9.1960

DATE: a year, the year, the year, the year, second quarter of the year, the year, 1961, stock?” 5, 1961, September 12, 1960, 1922, 1978, 1976, 1983, 1975, 1992, 1985, 12th September, 1960, 1978, 1976, 1992, 1994, 21, 1968, 1922, the whole year, this 31st.day of May, 2004

ORDINAL: first, first, first

MONEY: 2 of section 24(1, 1922 Act

NORP: Indian, Somasundaram, Somasundaram, Somasundaram, ‘hedging

LOC: M.G.Bros

WORK_OF_ART: the Assessing Officers, Raghunath Das Prahlad Das Vs, Raghunath Das Prahlad Das

QUANTITY: 1000 bales, only 980 bales, twenty bales, twenty bales