ipca Laboratories Ltd. Vs. Deputy Commissioner of Income Tax

Decided On : Dec-29-2000

Court : Mumbai

LAW: section 80HHC, section 80HHC, section 80HHC, section 80HHC, section 80HHC, Chapter VI-A, Chapter VI-A, section 80HHC, section 80HHC, section 80HHC, section 80HHC, section 80HHC, section 80HHC, section 80HI-IC, section 80HHC(3)(c)(ii, section 80HHC, section 80HHC(3)(c)(ii, section 80HHC, section 80HHC, section 80HHC, section 80HHC, section 80HHC(4)/WHHC(4A, the Income Tax Act, section 80HHC(3, section 80AB, Chapter VI-A, section 80HHC, section 80HHQ1, section 801-IHC(1, section 80HHC, section 80HHQ, Chapter VI-A, section 80HHC, section 80HHC, section 80AB, section 80HHC, the Finance Act, section 80HHC, section 80HHC, section 80HHC, section 80HHC, section 80HHC, section 80HHC, section 80HHC, section 80HHC, section 80HHC(3, section 80HHC, section 80, section 80-LA, section 80-IA, section 80-IA, section 80-IA, section 80-1A.14.2, section 80, section 80, section 80

ORG: ORDERJaidev, Commissioner (Appeals, the Supreme Court, Bajaj Tempo Ltd., CIT, the Supreme Court, CIT, Karamchand Premchand Ltd., CIT v. Haiprasad & Co., Commissioner (Appeals, Supreme Court, Commissioner (Appeals, Emphasis, Bajaj Tempo Ltd., Honble Bombay High Court, the Hon'ble Courts, Tribunal Ahmedabad Bench ', Hindustan Fashions Ltd., TTJ, Tribunal of Delhi Bench, Eastern Leather Products, CIT, Prestige Foods Ltd., CIT, TTJ, Hon'ble Bombay High Court, CIT v. New Shorrock Spg. & Mfg. Co. Ltd., Kerala High Court, CIT, Gujarat High Court, Ahmedabad Mfg. & Calico Printing Co. Ltd., CIT, Synco Industries Ltd., CIT, Hon'ble Supreme Court, CIT, Reliance, Kerala High Court, CIT, Sea Pearl Industries, Hon'ble Supreme Court, CIT v. Indo Mercantile bank Ltd., International Research Park Laboratories Ltd., CTR, Bombay High Court, CIT, Hon'ble Supreme Court, CIT, Muthuraman Chettiar & Anr, CIT v. Haiprasad & Co., CIT, CTR, SC, ITR, the Commissioner (Appeals, ITR, Tribunal, Kerala High Court, Gujarat High Court, CTR 11, Hon'ble Supreme Court, Honble Supreme Court, Bajaj Tempo Ltd., Honble Bombay High Court, M.H. Daryanj, Commissioner (Appeals, the Commissioner (Appeals, follows:'The Commissioner (Appeals, Formulation Unit, Ratlam, the Bulk Drug, the Formulation Division, The Commissioner (Appeals, Formulation Unit, Ratlam Unit, the Commissioner (Appeals, Formulation Division, Formulation Division, the Commissioner (Appeals, Chemical Division, the Commissioner (Appeals, Tribunal, Commissioner (Appeals

CARDINAL: 11-10-1999, 2, 1992]196ITR188(SC, 1, 3, 1, 3, 3, 3, 1, 1975]99ITR118(SC, 1, 80HHC, 1, two, 4,75,62,066, 10CCAC, 3,78,80,936The, 1-4-1989, 1, two, 80HHC(1, 4, 3, 3, two, 3, 3, 1, 3, 1, 1, 3, 1, 1, 1, 1, 5, 1993]202ITR731(Bom, 3, 1 to 9, 4 to 12, 61, 734, 58, 300, 61, 1995]212ITR355(Bom, 1, 1997]225ITR731(Ker, 1982]137ITR616(Guj, 1981]128ITR294(SC, 1999]238ITR542(Ker, 6.8, 7.11, 30-3-1999, 1959]36ITR1(SC, one, 122, 452, 212, 1965]55ITR128(Bom, 1975]99ITR118(SC, 3, 58, 108, 161, 80HH, 1-4-1968, 80HHC(3)(a, 1 and 2, 55, 300, 61, 65, 1999]238ITR542(Ker, 30-3-1999, 30-3-1999, 1997]225ITR731(Ker, 33,108, 2,88,604, 1982]137ITR616(Guj, 40.1, 636, 31, 107, 3,78,80,937.10.5, 1992]196ITR188(SC, three, 1, 1, 80HHC(1, two, 85,81,700, 28,29,355, 4,14,932, 85,81,700, 28,29,335, 4,14,932, 28,29,335, 4,14,932

ORDINAL: first, first

DATE: the assessment year 1992-93, 1960]40ITR106(SC, year 1992-93, the preceding years, 1998, 1997, 1997, three years, 11-10-1999, the year, years, 1994, 1999, 1962]44ITR710(SC, 1986, 1987, 1997, 1998, year 1983-84, preceding years, 1992, 80AB, the preceding assessment years, the year, 80HHC(3, 80HHC(3, the preceding years, the preceding assessment year, preceding year, year 1995-96

PERSON: Vol, D.M. Harish, M.H. Daryani v., Nos, Joseph, B. C. Srinivasa, Jagan Nath Narsingdas, Canara Workshops

QUANTITY: 1 am

NORP: Hon'ble, Hon'ble, Representative, Hon'ble, Representative

GPE: assessee, assessee, assessee, Delhi, assessee, assessee, assessee, case.(vi