Chamber of Income-tax Consultants and Others Vs. Central Board of Direct Taxes and Others

Decided On : Mar-14-1994

Court : Mumbai

LAW: section 194C, section 194C, section 194C, section 194C, Section 194C, the Finance Act, section 194C, section 194C, section 194C, section 194E, section 194E., section 44AA, section 194E, section 194C, section 194E, section 194C, section 194C, Circular, Circular, section 194C, section 194C, section 194C, section 194C, section 194C, section 194C, Section 194C, section 194C, section 194C, section 194C, section 194C, Chapter IV, section 194C. (ii, section 194C, section 194C, section 194C., section 194C, section 194C., section 194C, section 194C, section 194C, section 194C., section 194C, section 194C, section 194C, section 194C, section 194C, section 194C, section 194C, section 194C, section 194E., section 194C, section 194H, section 194C, Circular, section 194C

ORG: B.P. Saraf, the Chamber of Income-tax Consultants, Bombay Chartered Accountants', All India Federation of Tax Practitioners, the Forum of Indian Professional, the Central Board of Direct Taxes, inter alia, the Supreme Court, Associated Cement Co. Ltd., CIT, the Central Board of Direct Taxes, the Supreme Court, Associated Cement Co. Ltd., CIT, the Central Board of Direct Taxes, the Central Government, State Government, Central, Assessing, the Central Government, State Government, the Government of India, ITR, ITR, the Board, ITR, the Supreme Court, Associated Cement Co. Ltd.'s, Supreme Court, Associated Cement Co. Ltd., CIT - Instructions - Regarding, Board, the Supreme Court of India, Associated Cement Co. Ltd., CIT, The Supreme Court, Lordships, the Supreme Court, the Patna High Court, Associated Cement Co. Ltd., CIT, The Patna High Court, the Supreme Court, the Patna High Court, Board, Board's Circular No, Board's Circular No, Board's Circular No, Central Board, the Supreme Court, Associated Cement Co. Ltd., CIT, the Supreme Court, the Supreme Court, Associated Cement Co. Ltd.'s, the Supreme Court, the Supreme Court, the Supreme Court, Legislature, the Supreme Court, the Supreme Court, The Supreme Court, the Supreme Court, the Supreme Court, the Supreme Court, CIT, Sun Engineering Works P. Ltd., the Supreme Court, the Supreme Court, the Supreme Court, the Supreme Court, the Supreme Court, Associated Cement Co. Ltd.'s, The Supreme Court, the Supreme Court, the Supreme Court, the Central Board of Direct Taxes, the Supreme Court, the Central Board of Direct Taxes, the Central Board of Direct Taxes, the Central Board of Direct Taxes, the Central Board of Direct Taxes, the Central Board of Direct Taxes, the Central Board of Direct Taxes, the Supreme Court, the Supreme Court, the Central Board of Direct Taxes, the Central Board of Direct Taxes, Central Board of Direct Taxes, the Supreme Court, Associated Cement Co. Ltd.

PERSON: J.1, Narayan Krishnadas Varma, N. A. Palkhivala, Palkhivala, Palkhivala, Bill, Bill, Bill, Circulars Nos, Circulars Nos, Circulars Nos, Rajesh Chandra, Palkhivala, Palkhivala, G. S. Jetley, exposito, Bill, Bill

CARDINAL: four, three, 681, 206, 299, 1993]201ITR435(SC, 2, 1993]201ITR435(SC, 1, 3, 194C., 1, 2, 1, 2, 3, 1, 2, ten thousand, 4, 5, 1, 2, 4, 5., 84, 99, 6., 86, 30, 165, 56, 194E., 1, 2, 7, 8., 681, 206, 299, 84, 99, 86, 30, 1, 1993]201ITR435(SC, 1, 8, 206, 299, 681, 1, 2, 108, 1993]201ITR435(SC, one, 1979]120ITR444(Patna, one, 11, 108, 10,000, ten thousand, 558@, 11, 108, 558@, 108, 275/54/93-IT(B, 9, 1993]201ITR435(SC, one, 1, 10, 1993]201ITR435(SC, 1, 13, 13, 440, one, 11, 12, 1992]198ITR297(SC, 13, 1993]201ITR435(SC, 1, 15, 16, 17, 681, 206, 299, 1993]201ITR435(SC, 18, 19, 20

DATE: 1994, March 8, 1994, 1987, the 1st day of June, 1972, the 1st day of June, 1973, 1972, April 1, 1972, 1972, 86, 1972, May 29, 1972, 1972, September 26, 1972, the year 1994, the year 1987, 1987, 1987, 1987, '49, the 1st day of June, 1987, 1972, 1994, March 8, 1994, 86, 1972, May 29, 1972, 1972, September, 26, 1972, 1994, March 8, 1994 , 1961, March 23, 1993, 1961, 1961, April 1, 1972, 86, May 29, 1972, September 26, 1972, March 20, 1973, March 23, 1993, 1979, 1978, 86, 93, 1961, 28th March, 1990, 86, 29th May, 1972, 26th September, 1972, 20th March, 1973, 28th March, 1990, 1st April, 1994, 86, 93, March, 1994, daily, 1961, 439, section 194C, the last two decades, 14, years, the last two decades, the year 1972, the year 1987, 1987, the year 1991, 8th March, 1994, 1994

ORDINAL: first, first, first, first, first

MONEY: two per cent, one per cent, two per cent, one per cent, two per cent, one per cent

NORP: Hindu, Hindu, Central State

PRODUCT: Memorandum