M/s. Sunflag Iron and Steel Co. Ltd. Vs. The Central Board of Direct Taxes, Ministry of Finance, Govt. of India and Another

Decided On : Jan-19-2016

Court : Mumbai Nagpur

LAW: Section 244A, the Income Tax Act, Section 195 of the Act, Section 244A, the Nagpur Bench, Section 2, the Income Tax Act, Section 244A(1, Section 244A, Section 244A, the Income Tax Act, Section 2, Section 195, Section 200, Section 201, section 192, Section 160, section 9, Section 163(1, Section 244A, section 156, Section 2, Section 2, Section 163, Section 160, Section 9, Section 163, Section 9, Section 2(7, Section 195, Section 200, Chapter, Section 201, Chapter, Section 195, Section 201, Section 201, Section 195(2, Section 195(2, Section 244A, Section 244A, Section 195(2, Section 244, Section 244A(1)(b, Section 240, Section 240, Section 240, Circular, Section 195, section 244A, Circular, Section 240 of the Act, Section 154, Section 260, Section 263, Section 273A.â, Section 244A, Section 244A, Section 156 of the Act, Section 195(2, Section 240, Section 154, Section 260, Section 263, Section 273A of the Act, a Constitution Bench, Chapter XXC, the Constitution Bench.â, Section 119 of the Act, Section 240, Section 240, Section 244A(1)(b, Section 244A, Section 244A, the Income Tax Act

PERSON: B.R. Gavai, Bhandara, theÂ, Nagpur, Nagpur, Shri V.R. Thakur, Thakur, Shri V.R. Thakur, H.E.G. Limited, â(7, âWho, ¦, ¦, ¦, Shri Salve, Bench, Shri Thakur

CARDINAL: 1., 18.7.1995, 2, three, 3., 18.2.1994, 24.3.1994, 5., 18.7.1995, Rs.53,70,567/-, 28.2.1996, 19.3.1996, 20.4.1996, 6, 200, 201, 6, 335, 15, 230, 9, 2013(12, 281, 8, 1, â200, 1, 1, 1A, â160, 1, 1, 163, 1, 1, one-half, 9, 10, 160, 1, 1, 1, 11, 1, 1, 12, 13, three, three, two, three, three, 15, two, 16, 17, 33, 20.4.2000, 790, 20.04.2000, 38, 19, 20, 22, 20.4.2000, 23, 24, two, 131, 597, 613, 1, 22, 4, 599, 25, 201, 26, 27, 1.7.1992, 28, 29, 30

ORG: Court, the Central Board of Direct Taxes, Income Tax, M/s. Mannesmann Demag, MDH, TDS, MDH, Income Tax, DM, TDS, Department, Income Tax, Income Tax, Income Tax, the Central Board of Direct Taxes, Income Tax, The Central Board of Direct Taxes, Income Tax, Board, Income Tax, Delhi High Court, Delhi High Court, the Bombay High Court, Court, the Delhi High Court, Sections 195, Sections 160 and 163 of the said Act, Department, TDS, TDS, the Apex Court, Union of India, Income Tax, Tata Chemicals Limited, Income Tax, Kerala Financial Corporation, Income Tax, AIR 1994, Delhi High Court, Delhi Development Authority, ITR, TDS, CBDT, the Apex Court, Income Tax, Gujarat Fluoro Chemicals, the Central Government, Act, Sections 163, the Central Government, Board, Central Government, Board, TDS, TDS, Clause 7 of Section 2, Clause 7 of Section 2, Their Lordships of, the Apex Court, Union of India, Tata Chemicals, the Apex Court, Tata Chemicals Limited, Income Tax, Assessing, Revenue, the Commissioner of Income Tax, The Appellate Authority, Income-Tax, Appeals, Appellate Authority, the Income Tax Appellate Tribunal, Tribunal, the Appellate Authority, the Apex Court, Actâ, Circular, Government, Circular, Actâ, Court, the High Court, Supreme Court, Government, Courts, Department, Government, State, the Hon'ble Apex Court, Actâ, Lordships, the High Court, Supreme Court, Lordships, Government, State, TDS, the Apex Court, CBDT, Apex Court, Kerala Financial Corporation, Income Tax, AIR 1994, Court, ITR, AIR 1981 SC, Court, Mukharji, J., C.B. Gautam v. Union of India, Board, Uco Bank, Calcutta, Income Tax, CBDT, the Commissioner of Income Tax, Tata Chemicals, Sections 195, TDS, State, TDS, TDS

GPE: Germany, Rs.76,45,000/-, Germany, D.M.TDS, Vidarbha, Counsel, Counsel, Counsel, Counsel, Counsel, Counsel, Counsel, Gujarat, India, India, India, Denmark, K.P., W.B., assessee

NORP: German, German, German, German, German, German, German, German, German, German, German, German, German, German, German, German, German, German, German, Varghese, Varghese, Varghese, German, German, German, German, German

EVENT: 8.11.1985

ORDINAL: third, third, first, second, third, third, third, third, first, third, first, third, third, third, third, third

DATE: 1.7.1992, 31.1.1994, 2.7.1998, 22.12.1998, 2014, 2010, 1998, every month, a month, 14, the assessment year 1997-98, 37, 38, 39, the 1st of April, 21, 1922, 1993, 1999, 31.1.1994, long years, a period earlier, 31.1.1994, 31.1.1994

PRODUCT: Rs.53,70,567/-, Rs.53,70,567/-, Rs.53,70,567/-, Rs.53,70,567/-, Rs.53,70,567/-, 194LD

WORK_OF_ART: Shri Anand Parchure, the Circulars of the CBDT

TIME: under this Act

LOC: Pune