In Re: Briggs of Burton (India) (P)

Decided On : Apr-04-2005

Court : Authority for Advance Rulings

LAW: Income Tax Act, section 2(22, Section 245Q(1, the IT Act, the Companies Act, Section 2(22, the IT Act, Section 2(22)(a, Section 80A, the Companies Act, Section 2(22, the IT Act, Section 2(22, the IT Act, Section 2(6A)(a

PERSON: Briggs, Syed Shah Mohammed Quadri, K.D. Singh, A.S. Narang, Bangalore, Burton Plc, Giri Subramaniam 0.05, John Andrews, Briggs, Burton Plc, redemption.5, Hidayatullah J.

GPE: Burton, India, U.K., U.K.

DATE: 1961, 1922, 1956 - Section 80A, 1964, 1964, 1961, 27th Dec., 2004, 1956, 19990, March, 2005, 31st March, 2004, the next ten financial years, 1961, 1956, 1964, 1961, 1964, 1964, 1922

CARDINAL: 2(6A, 2(22, 245Q(1, 52, 54, 478, 34D, 2, 20, 100Mr, 10, 3, 34D, 80000, 100, 52, 54, 478, 52, 2(22)(b

ORG: CIT, Dalmia Investment Co, Ltd., SC, Sashibala Navnitlal, CIT, DEEMED, Authority, Briggs, Burton Plc England, General Reserve, The Supreme Court, CIT v. Dalmia Investment Co, Ltd., SC, Hon'ble Gujarat High Court, Sashibala Navnitlal v., CIT, CIT, Dalmia Investment Co. Ltd., SC, Hon'ble Supreme Court, CIT v. Dalmia Investment Co. Ltd

PERCENT: 99.95%, 100Total 100.00%

MONEY: 99.95 per cent, 99.95 per cent, 12 per cent

ORDINAL: 3rd

NORP: Hon'ble

WORK_OF_ART: The Indian IT Act