N. D. Bhatt, Inspecting Assistant Commissioner and anr. Vs. I.B.M. World Trade Corporation. (Appeal No. 106 of 1982 (In Misc. Petn. No. 174 of 1978)). I.B.M. World Trade Corporation V. N. D. Bhatt, Iac and anr. [Appeal No. 173 of 1982 (In Misc. Petn. No. 174 of 1978)].

Decided On : Mar-20-1993

Court : Mumbai

LAW: Indian IT Act, the IT Act, the IT Act, the IT Act, the IT Act, the Indian IT Act, the IT Act, the IT Act, the IT Act, the WT Act, the IT Act, the IT Act, the IT Act, the IT Act

ORG: SMT, the Central Board of Revenue, India Region Office, Department, ITO, the Reserve Bank of India, Reserve Bank of India, inter alia, the Reserve Bank of India, RBI, inter alia, Exchange, RBI, M/s. Price Watergate, RBI, Indian Branchs, IBM, the India Region Office, the India Region Office, IBM World Trade America/Far East Corporation, the India Region Office, Asian Pacific, CIT, the IBM World Trade Corpn, India Region Office, Asian Pacific, India Region Office, CIT, ITO, IAC, IAC, Department, Department, Court, Department, Sec, or(d, Assessing, Board, Assessing, Indian Branchs, RBI, India Region Office, India Region Branch, Department, Department, Department, India Region Office, ITO, the Supreme Court, ITO, ITO, The Supreme Court, Court, Court, ITO, ITO, CIT, the Bombay High Court, Sampat Ram Budhmal Dugar, CWT, Court, Court, Department, CIT, Equitable Investment Co., ITO, the Calcutta High Court, CIT, CIT, The IT Department, the Calcutta High Court, the IT Department, IAC, Chhugamal Rajpal, the Supreme Court, ITO, Court, Department, the Supreme Court, CIT, Sun Engineering Works P. Ltd., Department, the Department in Appeal No, Department, Court, Press Commission, Department, Supreme Court

CARDINAL: 173, 106, 1974.4, 338,922, 148, 148, 1976.8, 174, 148, 173, 106, 148, 147, 139, 148, 153, 148, 153, 148, 1, 2, 139, 1, 61.19, 1986]159ITR956(SC, 1954-55, 147, two, 1971]79ITR483(Cal, 1969]72ITR59(Bom, 17(1)(a, 148, 148(2, 148, 1988]174ITR714(Cal, 1992]198ITR297(SC, 1961.21, 106, 173, 173, 106, 162, 228, 139, two, 1980.23

DATE: 1982, 1982, 1922, the year 1953, 1959-60 to 1973-74, years, the end of 1965, the years, 1959-60 to 1973-74, the above assessment years, 1959-60 to 1973-74, 30th March, February, 1973, the year 1973, the years prior to 1973, February, 1973, 30th April, 1973, 5 years 1967 to 1971, February, 1974, that year, the year 1971, 1967-68 to 1973-74, the end of 1965, November, 1974, the year 1971-72, these years, 1971, all these years, November, 1974, 1961, 1967-68 to 1973-74, years, the end of 1965, the end of 1965, the end of 1970, the years 1966 to 1972, 1961, the years 1966 to 1972, 1967-68 to 1973-74, January, 1976, 1961, 22nd November, 1974, February, 1976, 2nd March, 1976, 22nd November, 1974, 1960-61, October, 1959-60 to 1973-74, 1978, February, 1978, September, 1981, 1959-60, 1967-68 to 1973-74, 1982, 1967-68 to 1973-74, 1982, 1959-60, that year, that year, the assessment year, 1922, 11 of 1922, the expiry years, year, four years, year, the years, 1961, 1959-60, 1989, the accounting years 1968 to 1972, years 1968 to 1972, these years, 1961, 1967-68 to 1973-74, 1974, the end of 1965, 1954-55, 1963-64, 1957-58, 1958-59, 1959-60, those years, 1963-64, four years, a period of, eight years, that year, 1922, 1957, 1961, November, 1974, November, 1974, 1961, 1967-68 to 1973-74, the accounting year, 1967-68 to 1973-74, 1961, 1971]79ITR603(SC, 1967-68 to 1973-74, 1982, 1982, 1967-68 to 1973-74, 1982, 1982, 11th April, 1978, September

GPE: United States, India, New York, Manila, Tokyo, New York, Manila, Tokyo, Sri Lanka, Bangaladesh, Nepal, Afganisthan.3, New York, New York, Tokyo, New Delhi, Tokyo, India, India, New York, India, New York, Manila, Tokyo, India, India, New York, New York, India, New York, India, New York, New York, U.K., Assam, London, London, London, London, London, London, London, New York, India, India

LOC: South Asia, Pacific

ORDINAL: 13th, 7th, 1st, 22nd, 5th, 9th, 10th, first, first, first, second, first, 22nd

PERSON: B. H. Withem, G. R. Williamson, Calcutta Credit Corpn. Ltd., Balvantrai S. Jain, Balasubramaniam, Balasubramaniam, S. P. Chaliha, N. D. Bhatt, S. K. Tyagi, Balasubramaniam

NORP: Asian, Asian, Asian, Indian

FAC: Bombay City II

PERCENT: approximately 40%, about 10%

MONEY: ten per cent