Second Income-tax Officer Vs. S.T.S. Firm

Decided On : Sep-18-1987

Court : Income Tax Appellate Tribunal ITAT Madras

LAW: Section 144B, article 6 of the Agreement for the Avoidance of Double Taxation, Section 147, Section 147(6, Section 147, Notice Under Section 148, Section 147(&amp, Section 148, Section 147(6, Section 148(2, Section 49, Section 263.From, Section 154, Section 263, Section 147, Section 263, Section 147, Section 147, Section 148, Section 263, Section 147(6, Section 148, Section 148, Section 147, Section 148, Section 147(6, Section 148, Section 148(2, Section 148.The, Section 148(2, Section 148(2, Section 34(1, Section 34, Section 148(2, Section 148, Section 148

CARDINAL: 1, two, 17-8-1982, 6,48,000, 1, 525, 1, 5-3-1985, 31-12-1969.2, 16-11-1983, 6-3-1984, 7, 16-11, 739, 6-3-1984, 6-5, 17-3-1982, 2., 2, 16-11-1983, three, 1,80,000, 1, 1,00,000, 1, 1, 1, 1, 124, 340, 124, 319, 1, 16-11-1983, 1, 1-1-1964, 124, 124, 319, two, 6-3-1984, 8-3-1984, 12, 16-11-1983, 88, 200, 88, one, 5

DATE: year 1979-80, 26th October, 1984, 7-10-1986, the year, 1979-80, 1979-80, 1973, 1973, 1922, 1961

ORG: IAC, Tribunal, ITO, ITO, Tribunal, Tribunal, ITO, Tribunal, Departmental Representative, Departmental Representative, ITO, CIT, Madurai, AC, the IAC (Audit, ITO, ITO, ITO, Madurai, Internal Audit Party, C.No, the Higher Authorities, Departmental Representative, CIT, ITO, DITR, Internal Audit Party, CIT, Madras High Court, Additional, ITO, ITO, ITO, IAC, MRM, KPL, ITR, ITO, ITO, Madras High Court, the Commissioner of Income-tax, IAC, ITO, ITO, IAC, ITO, ITO, IAC, ITO, the Supreme Court, Union of India, ITO, the Supreme Court, H.U.F., CIT, ITR, the Supreme Court, the Central Board of Revenue, the Board of Revenue, Tribunal, Tribunal, Tribunal, ITO, ITO, the Supreme Court, Tribunal, ITO, ITO

GPE: Malaysia, India, India, Malaysia, Malaysia, India, A.R., A.R., Malaysia, Malaysia, Malaysia, India, Malaysia, assessee

MONEY: 70 per cent, 30 per cent, 29,900, 70 per cent, 70 per cent

TIME: 1-1-1964, 1-1-1964, 1-1-1964

PERSON: Sri R.M. Palaniappan, R.M. Palaniappan, Kulipirai, Govindoss Purushothamdoss, Govindoss Purushothamdoss, Rai Singh Deb, Johri Lal, Sheo Nath Singh v., Gift

LOC: Madras

NORP: DIT, Indian

PRODUCT: 340

ORDINAL: first, second