income-tax Officer Vs. Vidogum and Chemicals Ltd.

Decided On : Jun-30-1987

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: article 6 of the Agreement, Article 5.2, Article 11.7.Articles 3.3 &amp, Section 195(2, Article 4.5 of the Agreement, Section 115A, Explanation 2 to Section 9(1)(vii, Section 10(6)(vi, Section 10(6)(vi, Section 195(2, Section 195(2, the I.T. Act, Section 195(2, Section 248, Section 253(2, Section 195(2, a "No Objection Certificate, Section 248, Article 4.5 of the Foreign Collaboration Agreement, Section 115A., Section 9.The, Explanation 2 to Section 9(1)(vii, Section 10(6)(vi, Section 9, Section 195, Section 115A.

CARDINAL: 1, 4-3-1985, 8/3, 2, 3,50,000, 116,700, 116,700, 116,600, 4.5, 78,500, 1,53,537, 78,500, 78,500, 17-6-1987, 1, 2., 4, 21, 18, 6-11-1986, 20, 128, 30-4-1986, 4)-50, 200, 17-6-1983, 28, 2,55,909, 78,500, two, 3,50,000, 4.5, 78,500, 3,50,000, 78,500, 10-12-1981, 12, 78,500, 78,500, 28-12-1982, 3-2-1983, 17-6-1983, 28, 164, 401, 78,500

GPE: New Delhi, New Delhi, Unipektin, India, Switzerland, Switzerland, Unipektin, Switzerland, Unipektin, India, Sw, India, India, Sw, India, asseasee, Sw, Sw, Unipektin, Unipektin, India, Sw, India, Sw, India, Unipektin, Govt, India

DATE: the assessment year 1984-85.2, 1961, June '82, May '83, 1961, 1961, 1986, 1987, 1961, 1981, 1986, 1987

NORP: Indian, Swiss

ORG: M/s. Vidogum &amp, Chemicals Ltd., M/s.Vishal Chemicals, the Swiss Bank, Government of India, Departmental Representative, the CIT (Appeals, Departmental Representative, Graphite Vicarb India Ltd., ITO, Shri C.S. Aggarwal, the Commissioner of Income-tax, Dalmia Cement, ITO, Division Bench, Graphite Vicarb India Ltd., the Hon'ble Delhi High Court, CIT, Anand Prasad, ITR, the Appellate Tribunal, AAC, the Appellate Tribunal, ITO, Departmental, Sections 195, Dalmia Cement, Bharat) Ltd., Graphite Vicarb India Ltd., ITO, Tribunal, Articles 3.3 &amp, Ministry of Industry (Department of Industrial Development, ITO, the Department of Industrial Development, Ministry of Industry, CIT, Atlas Steel Co. Ltd., the Appellate Tribunal, Graphite Vicarb India Ltd.

PERSON: Unipektin A.G. Unipektin, Unipektin, Swiss Fr, Unipektin, Unipektin, Unipektin, S. Fr, S. Fr, S. Fr, Unipektin, Unipektin, Unipektin, Shri K.S.Yadav, Delhi Bench ', Jaipur Bench, R.Y. Durlabhji, Delhi Bench, R.Y. Durlabhji, Unipektin, Unipektin, Unipektin, Unipektin, Unipektin, Unipektin, Unipektin

LOC: Govt, Govt

PERCENT: 40%, 50%, 50 %

EVENT: I.T. Act

ORDINAL: first, first, Firstly, first, first, second

PRODUCT: Calcutta, Section 248, Calcutta Bench

FAC: the Jaipur Bench

WORK_OF_ART: Calcutta Bench