Atlas Copco (India) Ltd. Vs. V.S. Samuel, Assistant Commissioner of Income Tax and ors.

Decided On : Mar-07-2006

Court : Mumbai

LAW: Section 142(2A, Section 142(2A, Section 142(2A, Section 142(2A, Section 142(2A, Section 142(2A, the IT Act, the IT Act, Section 143(2, Section 143(2, Section 143(2, Section 143(2, the IT Act, Section 143(2, Section 142(2A, Section 142(2A, Section 142(2A, Section 142(2A, Section 142(2A, Section 142, Section 142, Section 142, Section 142(2A).14, Section 142(2A, Section 142(2A, Section 142(2A, the IT Act, Section 143(2, the IT Act, the Companies Act, Section 36(1)(vii, the IT Act, Section 80HHC, Section 142(2A, Section 142(2A, Section 142(2A, Section 142(2A, Section 142(2A

PERSON: R.M. Lodha, Anr, v. Dy, Anr, Anr, Kotangale, Ashok Kotangale, Anr, Binapani Dei, F.V. Irani

NORP: J.1

ORG: Court, Maharashtra Distilleries Ltd., Ors, Asstt, CIT, Range 4(1, Asstt, CIT, Range 4(1, Peerless General Finance & Investment Co. Ltd., CIT, Bank Ltd., CIT, Muthoottu Mini Kuries, CIT, UP State Handloom Corporation Ltd., CIT, AO, CIT, Pune, Asstt, CIT, Range 4(1, Asstt, CIT, Range 4(1, Asstt, CIT, Range 4(1, Asstt, CIT, Range 4(1, Asstt, CIT, Range 4(1, AO, inter alia, AO, Asstt, CIT, Range 4(1, CIT, Pune, Asstt, CIT, Range 4(1, the Calcutta High Court, Peerless General Finance & Investment Co. Ltd., Court, Peerless General Finance & Investment Co. Ltd., AO, Bank Ltd., the Calcutta High Court, Peerless General Finance & Investment Co. Ltd., the Kerala High Court, Muthoottu Mini Kuries, the Calcutta High Court, Peerless General Finance & Investment Co., the Allahabad High Court, Jhunjhunwala Vanaspati Ltd., Asstt, CIT, the Allahabad High Court, AO, The Allahabad High Court, AO, AO, the Supreme Court, State, Orissa, AO, AO, CIT, AO, Jhunjhunwala Vanaspati Ltd., the Calcutta High Court, Peerless General Finance & Investment Co. Ltd., Bank Ltd., Muthoottu Mini Kuries, AO, M/s Utkal Investment Ltd., AO, AO, P&L, M/s Utkal Investment Ltd., M/s Utkal Investment Ltd., Court, M/s, Atlas Copco, M/s, Ingersoll Rand, M/s Chicago Pneumatic Ltd., the Hon'ble Supreme Court, IPCA Ltd., M/s Utkal Investment Ltd., AO, AO, AO, AO, AO, AO, AO

DATE: 1314 of 2004, 27th July, 2004, Nov., 2005, 2003-04, 2003-04, 2003-04, 25th Nov., 2003, 12th/18th Oct., 2004, 2003-04, 31st March, 2005, 20th Sept., 2005, Oct., 2005, one month, 12th/18th Oct., 2004, one month, 2005-06, 2003-04, 2003-04, 2003-04, 25th Nov., 2003, 12th/18th Oct., 2004, 20th Sept., 2005, 20th Sept., 2005, 2003-04, as early as 9th Aug., 2005, The accounting year, the calendar year, the accounting year, the financial year, 2003-04, the earlier year's, the earlier year, 2003-04, 2005, 2003-04

GPE: Mumbai, Mumbai, Mumbai, Mumbai, Mumbai, Mumbai, Mumbai, Mumbai, Mumbai, Mumbai, activity.16, assessee

ORDINAL: 11th, 14th, third, third, third, 11th

CARDINAL: 1999]236ITR671(Cal, 2004]267ITR345(Cal, 2001]250ITR455(Ker, 2000]245ITR192(All, 1961.4, 1, 5, 7, 5.7, 7.50, 3, 2004]266ITR657(All, 2A, 2A, 2A, 2A, 1961.15, 14, 1, 204

LOC: Pune

FAC: Shri Soli Dastur