M/S Nath Brothers Exim International Ltd vs.union of India & Anr.

Decided On : Apr-21-2017

Court : Delhi

LAW: Section 80(5, the Income Tax Act, the Finance Act, Article 14 of the Constitution of India, Section 10B of the Act, Section 10B, Section 139(1, Section 10B, Section 143(3, Section 10B, Section 80A(5, Chapter VI-A, Section 10B(1, Section 139, Section 10B of the Act, Section 139(1, Article 265 of the Constitution of India, Section 139(1, Section 139, Section 139, Section 80A, Section 10B of the Act, Section 10B(1, Section 80AC, Section 10B, Section 80A, Section 10-B, Article 14.11, Section 139(1, Section 139(5, Section 10B, Section 139(1, Section 139(1, Section 10B, Section 80AC, Chapter VI-A, Section 80A, Chapter VI-A, Chapter VI-A, Section 80A(4, Section 80A(4, Section 80A(5, Chapter VIA, Section 80A, Section 10-B, Article 14 of the Constitution, Chapter VIA-C, Section 139(1, Section 139(1, Section 119(2, Section 119, Article 14, Article 14, Article 14 of the Constitution, Article 14, the Constitution, W.P.(C)12073/2015 Page 12, Section 80A(5, Section 10B(1, Section 80A(5, section 10A, the Income Tax Act i.e., Section 80A, Article 14 of the Constitution of India, Section 139(1, Section 119(2, Section 139(1, Section 119(2, Circular, Section 10B(1, Section 10B(1, Section 80A, Section 139, Article 14, Article 14 of the Constitution of India, Section 10B., Section 139, Section 10B, Article 14 of the Constitution of India, Section 10B, Section 80A, Section 10B(1, Section 139(1, Section 139(4, Section 10B(1).27

CARDINAL: 01.2017, 1, 1, 19 2, 30.09.2008, 2, 19, 5, 1, 1, 4, 5, 1, 5, 1, 3, 19, 107, 243, 4, 19, 187, 8, 247, 376, 325, 245, 273, 260, 5, 19, 147, 154, 263, two, 6, 19, 166, 12, 196, 284, 318, 13, 19, 1, 5, 4, three, 10AA, 10BA, 8, three, 10AA, 10BA, 9, 19, 1979}1, seven, five, 17, 10AA, 10BA, 10, 11, 19, 3, 1, 409, 7, 4, 19, 11, 20, two, 5, 13, 19, 14, 19, 5, 1, 5, 15, 19, one, 24, 229, 16, 1, 11, 12, 109, 1890, 1, 17, 19, 1, 7, two, 1, 5, more than one, 19, 19, 19

PERCENT: 04.2017 %, 100%

ORG: INTERNATIONAL LTD., W.P., Versus UNION OF INDIA & ANR, Advs, UOI, Jr. St. Counsel, Revenue, Export Oriented Unit, of.3, CIT (Appeals, ACIT, the CIT (Appeals, State, CIT, Shelly Products, AO, Reliance, Chokshi Metal Refinery, CIT, CIT, Mahendra Mills & Ors, CIT, Jute Corporation of India Ltd., CIT & Anr, National Thermal Power Co. Ltd., CIT229ITR383(SC)], CIT v. Nagpur Hotel Owners’ Association, G.M. Knitting Industries, Church’s Auxiliary for Social Action, CIT, Panama Chemical Works, CIT, CIT, CIT, Shiva Rice & Dal Mills, CIT, the Supreme Court, CCE, Harichand Srigopal, Act.10, Taylor Instrument Co., CIT, S.S.C. Shoes Ltd., CIT, CIT, CIT, Bhiwani Systhetics Ltd., Department, State of Uttar Pradesh, the Supreme Court, Legislature, the Legislature (Special Courts Bill, Board, S.K. Dutta, ITO, Court, S.C.R.77, Court, East India Tobacco Co., State of Andhra Pradesh, State, State, State, A.P., Government of Andhra Pradesh, State, Express Publications, Madurai) Ltd. & Anr, v. Union of India & Anr, Board, CBSE, Central Board of Revenue, AO, Parliament, the Supreme Court, Prem Singh & Ors v Birbal, Parliament, Courts‟, Ajoy Kumar Banerjee & Ors, Etc v Union Of India & Ors, Court, Parliament, D.R. Industries v Union of India, Parliament, Kedarnath Jute Manufacturing Co. Ltd., Commercial Tax Officer, Proviso, the Supreme Court, State, A.P., State, U.P., Southern Petrochemical Industries Co. Ltd., Electricity Inspector & ETIO, Legislature, Court, Legislature, Court, Parliament

PERSON: Ajay Vohra, Kavita Jha, Ajay Digpaul, S. Mishra, Madhuri Dhingra, Rahul Chaudhary, Laxmi Gurung, JUSTICE S. RAVINDRA BHAT HON'BLE, Ajay Vohra, Berger Paints, Bill, Govind Das v. Income Tax, ITR123(SC),CIT v. Shah Sadiq & Sons, P.R. Prabhakar v., AOs, Kamla Palace, R. K. Garg v. Union, Bench, R. K. Garg's, Lawrence Singh Ingty, Nallamilli Ramli Reddy, Laxmi Devi, Sanjay Kumar Jain, Taunton St. James, Nallamilli Ramli Reddi, Kamla Palace, Bhar Khandige, S. RAVINDRA BHAT

DATE: 12073/2015, 1961, 2009, 2009, 2006, 2006, the assessment year 2002-03, 31.12.2008, 26.03.2010, 2009, 31st October, the previous year to 30th September, 30.09.2009, 31.10.2009, 29.12.2010, 17.08.2012, one year, year, the year, 1955, 2006, a single day, Sections 10A, 10B, 1992, 2006, 2006, 2009, 10AA, 10B, 10BA, 19 15, 10B, years, 14, 1978, 10B, the financial year, 31st March, 31st July, 30th September, November, that year, 1961, 1963, 2001, 2008, almost 6 years, ten years, 2004, SCC526it, 2006, 2003, 1955, 1965, Section 139(1, 2006, 2008, arise.25, 1829, Section 10B, 2001, Section 139(1

PRODUCT: S.RAVINDRA, AY200809, CA, 254 ITR6(P&H, Memorandum, ER309 13

NORP: J.1, ITR688(SC, R., Barker

ORDINAL: fourth, first, second, fourth, fourth, second, fourth, first, fourth, fourth, 30th, fourth, fourth, fourth, fourth, fourth, fourth, fourth

GPE: the ITAT Delhi, India, India, ITR188(SC, Kerala, Mahendra Mills, taxation.26

QUANTITY: 261 ITR367.5

FAC: the W.P.(C)12073/2015 Page, Moopil Nair v. State, the W.P.(C)12073/2015 Page 18

WORK_OF_ART: a W.P.(C)12073/2015 Page 7

EVENT: Proviso to Section 10B(1