Commissioner of Income Tax Vs. Heg Ltd.

Decided On : May-05-2003

Court : Madhya Pradesh

LAW: Section 260A, the IT Act, Section 143(1)(a, Section 9, the IT Act, Article 12(3, Article 12(2, Section 9(1, Section 195, Section 195, the IT Act, the IT Act, Section 5(2, Section 90(2, Section 90(2, Section 90, Section 90, Section 90(2, Section 44BB:(v, Article 12 of the treaty, Article 8, Article 8.'13, the IT Act

ORG: ORDERDipak Misra, AO, TDS, M/s PCI, FAX, Avoidance of Double Taxation Treaty, AO, Avoidance of Double Taxation Treaty, M/s PCI, TDS, TDS, Appellate Tribunal, Indore Bench,, Tribunal, Tribunal, Tribunal, M/s PCI, Tribunal, Tribunal, M/s PCI, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, which--, the Central Government, CIT v. Davy Ashmore India Ltd., Finance, Davy Ashmore India Ltd., the Andhra Pradesh High Court, CIT, Visakhapatnam Port Trust, the Andhra Pradesh High Court, the Indo-German Double Taxation Avoidance Agreement, Agreement, Agreement, Davy Ashmore India Ltd., Scientific Engineering House, CIT, Court, Lordships, New World Dictionary, Tribunal, Departmental, under:'It, the Carbon Databank, PCI, Carbon Databank, Bar, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal

DATE: 1961, 1993-94, Dec., 1993, 31st March, 1996, monthly, Jan., 1996, April 2002, 1961, any previous year, such year, such year, 1991, 1st April, 1972, '11, '15, monthly, '17, '18, December, 1995

ORDINAL: 30th, 29th, first

GPE: US, Kingwood, USA, USA, Expln, the United States of America, India, US, Expln, Kingwood, USA, Expln, nature.7, India, India, India, India, India, India, India, India, India, Expln, Expln, Expln, USA, Expln, Expln, USA, USA

MONEY: 25,000, 25,000, 25,000 US $

CARDINAL: 2, 1, 2 to Section 9(1)(vi, 90(2, 1, 10, 1991]190ITR626(Cal, 1983]144ITR146(AP, 2, 5, 2 to Section 9(1)(vi, 2, 2, 2, 3, 1, 2(c, 3, 1986]157ITR86(SC, 1,60,000, 13, one, one, 6, 3 to 7, 2 to Section 9(1)(vi, two, 150

TIME: 2(iv, 2(iv

PERSON: Rohit Arya, Ajay Vohra, Vohra, Rohit Arya, Arya, Vohra, Vohra, Rohit Arya, Webster, Rohit Arya, Lordships, Vohra, Arya, Rohit Arya, Arya

NORP: contra, Hungarian

FAC: Sections 4, electro coke

WORK_OF_ART: Graphite Electrode Exports