Metallurgical and Engineering Consultant (India) Ltd. Vs. Commissioner of Income-tax

Decided On : Nov-16-1998

Court : Patna

LAW: Section 5(2)(b, article II, Section 195(2, article III(c, Section 195(1, Section 201, Section 221, Section 5(2, Section 9(1)(i, Section 195(1, Section 221, Section 5(2)(b, Section 195(1, Section 201(1A, Section 221, Section 5(2)(b, article II, article II, H.S.L. 13, Section 5(2)(b, Section 42, Section 42, Section 5(2, Section 9, Section 9(1, Section 5(2)(b

PERSON: Aftab Alam, MECON, Wean United Incorporated, Wean United, Mecon, Wean United Incorporated, S. L. P., Wean United, Paragraphs, Para, Para, Wean, Wean, Vidyarthi, A. Moitra, Moitra, Gold Fields, Tachometer Werke, Tachometer Werhe's, Moitra, Martin Black, Tachometer Werke, S.N. Jha

CARDINAL: 1, seven, one hundred thousand, 2., 3, 5, 6., 8, 9, 1 to 7, 1985(R, 10, 6060-66, 11, two, 12, 1, 14, two, two, 1977]106ITR11(SC, 15, two, two, two, 16, 1977]106ITR11(SC, 17, 1977]106ITR11(SC, two, 1977]106ITR11(SC, 18., 1977]106ITR11(SC, 1993]201ITR391(SC, 1993]201ITR391(SC, 1993]201ITR391(SC, 19, three, at least 75, 344, 1, 5, 345, 1983]143ITR599(Patna, 2, 6, 7,000, 605, 7,000, 606, 7,000, 1984]148ITR236(Cal, 1979]117ITR804(KAR, two, 20, 1984]148ITR236(Cal, 1979]117ITR804(KAR, 1977]106ITR11(SC, 1977]106ITR11(SC, 1983]143ITR599(Patna, 1984]148ITR236(Cal, 1979]117ITR804(KAR, 23, 24

DATE: years 1975-76, 1961, 1961, February 11, 1969, April 1, 1969, ten years, annual, March 31, 1969, March-April, 1970, 1961, June 15, 1970, July 12, 1970, 1961, August 26, 1970, April 23, 1971, March 25, 1981, May 27, 1981, October 29, 1981, March 10, 1983, December 31, 1984, May 7, 1986, 15527-33 of 1986, 1990, December 7, 1990, each year, four and a quarter, each calendar year, 1965-66, the year, August 10, 1983, 1961, annual, annual, the latter each year, 1922, the accounting year, the assessment year 1957-58, 1961, 21, 1961, 22

ORG: the Supreme Court, the Supreme Court, Tribunal, Hindustan Steel Limited, Government of India, United Engineering, Foundry Company, Hindustan Steel Limited, Hindustan Steel Limited, Metallurgical, United Engineering, Foundry Company, Mecon, Hindustan Steel Limited, Hindustan Steel Limited, the Reserve Bank of India, the Reserve Bank of India, Hindustan Steel Limited, Hindustan Steel Limited, Hindustan Steel Limited, Central Board of Direct Taxes, Central Board of Direct Taxes, Hindustan Steel Limited, Board, Board, Indian Income-tax Act, Hindustan Steel Limited, United Engineering, Act, Wean United Incorporated, Appellate Tribunal, Tribunal, the Commissioner of Income-tax (Appeals, the Tribunal under Section 256(1, the High Court, Tribunal, Tribunal, the High Court, the Supreme Court, Civil Appeals Nos, The Supreme Court, the High Court, Tribunal, Hindustan Steel Limited, United Engineering, H.S.L., H.S.L., United, United, United, toHindustan Steel Limited, H.S.L., H.S.L., H.S.L., United, H.S.L., United, United, H.S.L., H.S.L., H.S.L., H.S.L., United, United, United, H.S.L., H.S.L., H.S.L., H.S.L., United, H.S.L., H.S.L., H.S.L., Tribunal, Department, Mecon, the Central Board of Direct Taxes, Tribunal, the Commissioner of Income-tax (Appeals, Mecon, Tribunal, the Supreme Court, Performing Right Society Ltd., CIT, Mecon, H.S.L., Mecon, H.S.L., Tribunal, Supreme Court, Performing Right Society Ltd., the Supreme Court, Performing Right Society Ltd.'s, Performing Right Society Ltd.'s, Tribunal, Performing Right Society Ltd.'s, Supreme Court, Standard Triumph Motor Co. Ltd., CIT, Standard Triumph Motor Co.'s, The Supreme Court, The Supreme Court, Standard Triumph Motor Co.'s, the Supreme Court, Carborandum Co., CIT, Carborandum, Carborandum Universal Limited, The Supreme Court, The Supreme Court, the High Court, The Supreme Court, The High Court, Tribunal, the High Court, The Supreme Court, Bench, CIT, New Consolidated Gold Fields Limited, Indian Copper Corporation Limited, Gold Fields, Appellate, Tribunal, Moitra, Bench, the Calcutta High Court, CIT, Usha Martins Black (Wire Ropes) Ltd., Usha Martin Black, Supreme Court, Carborandum Co.'s, the Supreme Court, Carborandum Co.'s, Performing Right Society Limited's, Performing Right Society Limited, Carborandum Co.'s, New Consolidated Gold Fields

GPE: India, Wean United, U.S.A., India, the U. S., the U. S., the U. S., the U. S., U.S., U.S., India, U.S., U.S., Ranchi, U.S., U.S.A., U.S., U.S., U.S., U.S., India, India, U.S., U.S., U.S., H.S.L, US, India, U.S., U.S., H.S.L, U.S., U.S., U.S., U.S., U.S., U.S., India, U.S., U.S., India, U.S., India, India, India, India, India, U.S., India, U.S., U.S., U.S., U.S., India, India, India, London, India, England, India, India, India, England, U.K., U.K., U.S., India, India, India, India, India, India, India, Addl, London, U.K., London, London, London, India, London, London, India, West Germany, India, India, India, Wean United

NORP: Indian, Indian, Indian, Indian, American, Indian, American, Indian, Indian, Indian, Indian, American, Indian, American, Indian, American, Indian, American, Indian, American, American, Indian, American, Indian, Indian, American, American, Indian, Indian, American, American, Indian, American, Indian

MONEY: 1,00,000, 1,00,000, 1,00,000, one hundred thousand dollars, 1,00,000, one hundred thousand dollars, 1,00,000, 4 1/4 per cent, 4 1/4 per cent, two pounds

ORDINAL: ninth, first, second, ninth

WORK_OF_ART: Tax Cases Nos

PRODUCT: H.S.L., Article III, Lordship