Commissioner of Income Tax, Del vs.mrs. Tara Sinha

Decided On : Aug-11-2017

Court : Delhi

LAW: Section 28 (ii

MONEY: ~R38, 996,500.5, 7,000, 7,000, 7,000, 7,000, 7,000, 7,000

ORG: DEL, McCann Erickson Worldwide Inc., TSME, Associated Corporate Consultants Pvt, TSME, TSME, ITA No.154/2005 Page 1, MEW, MEW, AO, AO, the Commissioner of Income Tax (Appeals, AO, the Income Tax Appellate Tribunal, Court, Court, the Income Tax Appellate Tribunal, ITA No.154/2005 Page 2, Standing Counsel, AO, AO, AO, the Non-Competition Agreement, AO, MEW, International Chamber of Commerce, AO, MEW, AO, the Supreme Court, McDowell Company Pvt, CIT, AO, TSME, ITA, CIT, Court, Vodafone, the Supreme Court, CIT, McCann Erickson Pvt. Ltd., McCann Erickson, decisions:1, CIT, HCL lnfosystems Ltd., CIT, Bisleri Sales Ltd., Annadhanam, Guffic Chemical Pvt. Ltd., CIT, CIT, CIT, Saraswati Publicity, ITR Suppl, McCann Erickson, the Non-Competition Agreement, MEW, ITA No.154/2005 Page, M/s/ Shaw Wallace Company Group, the SWC Group, TSME, TSME, TSME, MEW, Annadhanam, HCL lnfosystems Ltd, ITA No.154/2005 Page 7, Clauses of the Non-Competition Agreement, MEW, MEW, MEW, MEW, Rupee, Conciliation and Arbitration of the International Chamber of Commerce (ICC, AO, the Clauses 3 & 4, Clause 1, AO, MEW, AO, Court, AO, Clauses 2, AO, MEW, AO, AO, AO, Chennai, TSME, MEW, TSME, TSME, AO, TSME, AO, AO, TSME, MEW, TSME, TSME, Tara Sinha Associates, TSA, McCann Erickson, TSME, TSME, Multinational, The Non-Competition Agreement, Clauses, AO, Clauses 3 & 4, CIT, the House of Lords, Robson, the Court of Appeal, The House of Lords, ITA, MEW, MEW, the Non-Competition Agreement, MEW, Annadhanam, Court, the Supreme Court, Kettlewell Bullen and Company Ltd., CIT, Court, Delloitte Haskins, DHS, ITA No.154/2005 Page, DHS, DHS, DHS, Tribunal, Guffic Chemical Pvt. Ltd., the Supreme Court, Ranbaxy, The Supreme Court, ITA No.154/2005 Page, Gillanders, Chemical (Export) Ltd, Imperial Chemical Industries (Export) Ltd., the Imperial Chemical Industries (Export) Ltd., The Imperial Chemical Industries (Export) Ltd., Court, ITA No.154/2005 Page, the High Court, The High Court, Gillanders, Court, Tribunal, the Calcutta High Court, Court, State, Court, Guffic Chemical Pvt. Ltd, Annadhanam, the Non-Competition Agreement

PERSON: Zoheb Hossain, Rajat Navet, S. MURALIDHAR, PRATHIBA M. SINGH %, Prathiba M. Singh, Tara Sinha, ITA No.1258/Del/99, Petitioner’s Submissions, Zoheb Hossain, Hossain, Hossain, Hossain, Hossain, Hossain, Hossain, Hossain, Shiv Raj Gupta 372, Shiv Raj Gupta, Hossain, Rs.3,15,31,751/-, Rajat Navet, Tara Sinha McCann Erickson, Navet, Khanna, Khanna, Rohitasava Chand, Rohitasava Chand, A.S. Wardekar, Wardekar, Kumar Poddar, Lachhman Das v. CIT124ITR706(Del, Beak v. Robson, Navet, Navet, IMFL, Navet, Tara Sinha, Navet, 6.6 Crores, Khanna, Rohitasava Chand, Tara Sinha, Sinha, c. hire, Sinha, Sinha, Sinha, effective.4, Bangalore, Tara Sinha, ITA No.154/2005, Tara Sinha, Lakhs, ITA No.154/2005 Page, Schedule E., Schedule E., Robson, Tyne, Khanna, Lakhs, Kumar Poddar, ITA No.154/2005 Page, Khanna, Rohitasava Chand

DATE: J.ORDER1108.2017 1, 1995-96, March, 1995, 10th March, 1995, 10th March, 9th December, 1997, 26th March, 1998, 24th December, 1998, 12th December, 2003, 15th January, 2007, 10th March, 1995, 1985, 22nd December, 2014, 1981, 1943, a period of, two years, 17 18, 17 20, 9th December, 1997, 1990, 10th March, 1995, 1942, October 4, 1937, 27, 82 years of age, 1964, 13 years, first three years, the third year full commission, that year, 31, 32, 2017

GPE: Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, India, England, Paris, Assessee, Assessee, Assessee, Assessee, Shiv Raj Gupta, India, India, Assessee, Annandhanam, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, India, Assessee, Assessee, Shiv Raj Gupta, Assessee, India, India, India, India, US, Paris, New Delhi, Assessee, Assessee, Delhi, Mumbai, Kathmandu, India, Assessee, India, Assessee, England, Paris, Beak v. Robson, Newcastle, Assessee, India, US, Assessee, India, Delhi, Assessee, Assessee, Assessee, Rohitasava Chand, Assessee, Saraswati Publicity, Assessee, Assessee

PERCENT: 51%, 40%, 9%, 51%

EVENT: the Assessment Year

CARDINAL: 17, 1995.3, 17, 8, 3, 17, two, 154, 4, 17, 14, 385, 5, 17, 2, 377, 3, 4, 5, 6, 283, 7, 8, 132, 9, 10, 11, 23, 6, 17, 17, 17, 1, 2, 6, 8, 3, 19, 1, 9, one, 5.2, 21, 22, 10, 17, 23, 1279.17, two, one, 11, 17, 12, 17, 996,500, 53, 13, 17, 30, 14, 17, 6, Two, two-fifths, 15, 17, 24, 16, 17, 17, 17

PRODUCT: Respondent, Respondent, Respondent, the Shiv Raj Gupta, Agreement, 3 & 4, Calcutta, Calcutta, Appellant, Appellant

NORP: Indian, ITAT, ITAT, Infosystems, Rules, Indian

WORK_OF_ART: 279, SWC, the Laws of England

FAC: Shiv Raj Gupta, the Shiv Raj Gupta

QUANTITY: 7000 pounds, 50 miles

ORDINAL: second, first