Commissioner of Income Tax Vs. M/S the Oriental Insurance Co. Ltd.

Decided On : Sep-11-2014

Court : Delhi

LAW: Section 13, the Interest Tax Act, Section 8(2, Section 10 of the Act, Section 2(7, Section 2(5A)(1, Section 13 of the Act, Section 2(7, Section 42 of the Reserve Bank of India Act, Section 2(7, Section 2(5A)(1, Section 2(7, Section 2(5A)(1, Banking Regulation Act, Section 2(5A)(1, Section 2(7, Section 2(5A)(1, the Interest Tax Act, section 5, section 2, the Interest Tax Act, Section 5, Section 5, the Interest Tax Act, the Interest Tax Act, the Income Tax Act, the Interest Tax Act, the Income Tax Act, Section 13 of the Act, Section 13 of the Act, Section 271(1)(c, the Income Tax Act, Section 271(1)(c, the Income Tax Act, section 271, section 276C of the Act, section 276C, Section 13 of the Act, Section 13 of the Act, Section 11AC, Section i.e. Section 11AC, Section 2(5, Section 2(7

DATE: September, 2014, Year 1992-93, 4th March, 2014, 1974, 20th March, 1995, 26th December, 1996, 30th January, 1997, 16th March, 1998, 21st February, 2006, 14th December, 2006, 14th December, 2006, 20 th June,, 2007, Oct, 1991, 1934, yesterday, 16 th March, 1998, 31 st December, 1992, 30th January, 1997, 16 th March, 1998, 14th December, 2006, 1994, 1974, 16.03.1998, 1974, 1974, 1991, 14th March, 1995, 31st December, 5th July, 2012, 1961, ―Explanation‖, 2010, 2008, 2009, 2008, 2009, 2007, 2007, 1996, 1977, 1989, 2004, para 1023, 2009, 1994, 2009, 1944, 2011, Years 1992-93 and 1995-96, years, 2014

PERSON: Suruchi Aggarwal, Tarun Singh, SANJIV KHANNA, JUSTICE V. KAMESWAR RAO SANJIV KHANNA, J.(ORAL, HUDCO, Rs.2,13,17,614/-, Rs.2,13,17,614/-, Assessing Officer, Assessing Officer, Law Lexicon, Atul Mohan Bindal, Rajasthan Spg, Dilip N. Shroff v., Dilip N. Shroff v., Dilip N. Shroff v., Dilip N. Shroff v., Dilip N. Shroff v., Dilip N. Shroff v., Dilip N. Shroff v., N. Shroff, SCC329, MCTM Corpn, R.S. Joshi, Juris Secundrum, Vol, Delhi, Atul Mohan Bindal, SANJIV KHANNA

ORG: M/S THE ORIENTAL INSURANCE CO. LTD, the Income Tax Appellate Tribunal, the Commissioner of Income Tax (Appeals, Assessing, Government of India, Rs.3,92,51,082, RBI, RBI, RBI, ―Loans & Advances, GIC Housing, tax.6, Banks, Banks-Bills, Tribunal, Tribunal, Income Tax (Appeals, Tribunal, treasury, the Banks Bills Rediscounting Scheme, the Reserve Bank of India, the Reserve Bank of India, the Central Bank, The Reserve Bank of India, the Central Bank, Reserve Bank of India, Reserve Bank of India, Reserve Bank of India, inter alia, ―Loans & Advances‖, Bills Rediscounting Scheme, Bills Rediscounting Scheme, CBDT, Income Tax (Appeals, Tribunal, Central Board of Direct Taxes, No.1923, the Commissioner (Appeals, Court, ITA, Income Tax-IV versus Fortis Financial Services Limited, under:―9, Section, Section, Explanation to Section 271(1)(c, Explanation, ‗con‘ & ‗celare‘, Income Tax, Reliance Petroproducts Pvt, The Supreme Court, Reliance Petroproducts & Anr, Union of India, Dharmendra Textile Processors, under:―8, CIT, Union of India, Dharamendra Textile Processors, Union of India, Union of India, Dharamendra Textile Processors, Joint CIT, Union of India, Dharamendra Textile Processors, Joint CIT, Union of India, Dharamendra Textile Processors, Joint CIT, Joint CIT, the Supreme Court, Dharmanedra Textile, Joint Commissioner of Income Tax, Mumbai & Anr, P) Ltd., Inspector of Factors & Boilers, Ajit Mills Ltd., Gujarat Travancore Agency, CIT, the Supreme Court, Union of India, Rajasthan Spinning & Weaving Mills, SCC448, Section, the Supreme Court, Income Tax, Banks-Bills Re, Tribunal, Income Tax (Appeals, the Calcutta High Court, National Insurance Company Limited, Income Tax, the Tribunal in Income Tax, National Insurance Company Limited, Tribunal, the Commissioner of Income Tax (Appeals, Tribunal, Tribunal, J.V., RAO

CARDINAL: Rs.44,42,839/-, 22,50,000, 7, 3, two, two, 2, two, two, 1992.12, three, two, two, 306, 9, 13, 13, 13, 3, 6, three, 11, two, 6, 6, 4, 3, 11, 85, 580, 13, 9, 14, 339, 18

PRODUCT: Rs.44,42,839/-, bills;‖ 7

GPE: India, 1st Oct, 1991, India, India, India, India, 1st Oct, 1991, Explanations, Dalip, approved.12

NORP: Rs.10,87,46,190.00, Rs.10,87,46,190.00, latin

QUANTITY: 322 ITR158(SC

ORDINAL: Secondly

MONEY: 1996)2 SCC471 JK Industries Ltd.

FAC: SCC641