In Re: Sopropha S.A.

Decided On : May-31-2004

Court : Authority for Advance Rulings

LAW: Circular No, Circular No, Section 43(5, Section 43(5, Section 43(5, Section 43(5, Section 24, Explanation 2 to Sub-section, Chapter III, Explanation 2 to Section 24(1, Explanation 2 to Section 24, Explanation 2 to Section 24(1, the Assessing Officers, Explanation 2 to Section 24(1, Explanation 2 to Section 24(1, the Assessing Officers, the Explanation 2 to Section 24(1, Circular No

PERSON: Syed Shah Mohammed Quadri, K.D. Singh, K.D. Gupta, M.S. Syali, Manu K. Giri, Pankaj Oil Mills, SK.AR.K.AR.Somasundaram Chettiar, Becker Gray, Chhotalal v., K. A. R.Somasundaram Chettiar, M. G. Brothers, Raghunath Das, Becker Gray, Chhotalal v., K. A. R.Somasundaram Chettiar, M. G. Brothers, Raghunath Das, Sopropha S. A.", losses.8, K. AR, Somasundaram Chettiar, Somasundaram Chettiar, K. AR, Somasundaram Chettiar, Somasundaram Chettiar, Shri S. M. J. Abidi, K. AR, Nos, Bench

ORG: Appellant/Petitioner/Plaintiff, Satyen Sethi, CIT, CIT, ITR, Gomraj Fatehchand, CIT, Becker Gray and Co., CIT, CIT, Co., Co., CIT, M.G. Brothers, CIT, CIT, UCO Bank, CIT, SC, State Bank of Travancore v. CIT, Scope of CBDT Circular, coffee", International Commodity Exchange, Board's Circular No, Board's Circular No, the Gujarat High Court, Pankaj Oil Mills v., CIT, Board's Circular No, Board's Circular No, the Board Circular No, Pankaj Oil Mills v., CIT, Chettiar &amp, Co., CIT, SC, Co., CIT, CIT, CIT, Gomraj Fatehchand, CIT, CIT, AP, CIT, ITR, State Bank of Travancore v. CIT, SC, UCO Bank, CIT, DTC, SC, Scope of CBDT Circular, coffee", International Commodity Exchange, Board's Circular No, Board's Circular No, the Gujarat High Court, Pankaj Oil Mills v., CIT, Board's Circular No, Board's Circular No, the Board Circular No, Pankaj Oil Mills v., CIT, Chettiar &amp, Co., CIT, SC, Co., CIT, CIT, CIT, Gomraj Fatehchand, CIT, CIT, AP, CIT, ITR, State Bank of Travancore v. CIT, SC, UCO Bank, CIT, DTC, SC, the International Commodity Exchange, the Central Board of Revenue, Legislature, the Central Board of Revenue, the Central Board of Direct Taxes, pari materia Clause, the Gujarat High Court, Pankaj Oil Mills, CIT, ITR, International Taxation, The Allahabad High Court, CIT, ITR, Gomraj Fatehchand, CIT, the Calcutta High Court, Becker Gray and Co., CIT, CIT, the Supreme Court, Co., CIT, ITR, Board, the Andhra Pradesh High Court, M. G. Brothers, CIT, Joint, the Gujarat High Court, CIT, Parliament, CIT, the Board in Circular No, Co, the Supreme Court, the Central Board of Direct Taxes, UCO Bank, CIT, SC, State Bank of Travancore v., CIT, the Supreme Court, the Supreme Court, UCO Bank's, ITR, Co., SC, Board, M. G. Brothers, CIT, AP, the Central Board of Direct Taxes No, the Gujarat High Court, Pankaj Oil Mills, CIT, Board, Assessing, International Taxation, Department, the Allahabad High Court, CIT, ITR, Co, the Supreme Court, the Supreme Court, Board, Board, Board, The Direct Taxes Administration Enquiry Committee, Board, Board, Board's, decision.--The Board, Board, the Supreme Court's, the Board Circular, Board, High Courts, the Allahabad High Court, the Allahabad High Court, the Gujarat High Court's, the Gujarat High Court, Pankaj Oil Mills, Board, Board, the Direct Taxes Administration Enquiry Committee, Shri C. D. Deshmukh, the Central Board of Revenue, Finance, Legislature, Board, Board, Board, the Gujarat High Court, Pankaj Oil Mills, International Commodity Exchange, Board's Circular No, Board's Circular No, the Board Circular No

CARDINAL: 1978, 115, 824, 95, 102, 131, 139, 293, 101, 832, SK.AR.K.AR.Somasundaram, 194, 1, 154, 695, 1968, 69, 237, 158, 102, 23D, 12, 12, 12, 12, 12, 12, 115, 1, 2, 3, 4, one, 12, 12, 12, 12, 12, 115, 194, 139, 69, 101, 832, 102, 154, 104, 95, 158, 10, 237, 889, 23D, 12, 12, 12, 12, 12, 12, 115, 1, 2, 3, 4, one, 12, 12, 12, 12, 12, 115, 194, 139, 69, 101, 832, 102, 154, 104, 95, 158, 10, 237, 889, 1, 3, 4, 5, 4(124, 60, three, 1978, 115, 95, 102, 131, 139, 293, 4, 101, 832, 194, 1.10, 4, 23D, 154, 695, 1978, 115, 95, 101, 832, 1968, 69, 833, 838, 101, 832, 194, 23, 237, 1978, 158, 102, 194, 237, 889.13, 194, 4, 154, 23(XXXIV-4)D, 1978, 115, 95, 194, 101, 832, 5, 18, 1, 2, 1, 13(102)IT/53, one, one, one, two, 1, 19, 194, 95, 1968, 69, 129, 1968, 69, 129, 115, 3.55, 3.56, 3.58, 115, 834, 3.55, one, 3.56, 3.58, twenty, 22, 115, 2, 3, 4, one, 23D, 1.--, 23D, 2, 23D, 3.--Forward, 23D, 4.--In, 23D

DATE: 1976, 1976, 1983, 1975, 1992, 1985, 1999, 1978, the whole year, 1978, 1978, 1992, 1983, 1968, 1975, 1976, 1985, 1976, 1978, 1999, 1999, the whole year, 1978, 1978, 1992, 1983, 1968, 1975, 1976, 1985, 1976, 1978, 1999, 1999, the year, the year, the year, second quarter of the year, 1961 2, 1961, September 12, 1960, September 12, 1960, 1922, 1976, 1976, 1983, 1975, 1992, September 12, 1960, 1985, 1976, 1975, September 12, 1960, 1975, 1992, September 12, 1960, 1999, 1992, 1999, 1992, 1985, 1960, 1976, 1992, 1975, September 12, 1960, September 8, 1954, 1992, 1976, 1978, 1978, 1922, 1978, the whole year, September 12, 1960, September 12, 1960, September 12, 1960, September 12, 1960, September 12, 1960

PRODUCT: 104, 524, 524, 104, 104, 104, 104, Circular

GPE: Switzerland, India, Switzerland, India, SC).1, Switzerland, India, India, India, India, India, India, New Delhi, Pankaj, Oil Mills

ORDINAL: first, first, first

NORP: Indian, Somasundaram, Somasundaram, Indian

WORK_OF_ART: Raghunath Das Prahlad Das v., Raghunath Das Prahlad Das, Raghunath Das Prahlad Das v., Raghunath Das Prahlad Das

EVENT: the 1922 Act

QUANTITY: 1,000 bales, only 980 bales, twenty bales, twenty bales