Mannesmann Demag Lauchhammer Vs. Commissioner of Income-tax

Decided On : Nov-29-1987

Court : Income Tax Appellate Tribunal ITAT Hyderabad

LAW: Section 9(1)(vii).2, Section 10(6).7, the Explanation 2 to Section 9(1)(vii, Section 9(1)(vii, Section 44D, the Explanation 2 to Section 9(1)(vii, Section 9(1)(vii, Section 9(1)(vii, Section 9(1)(vii, Section 115A, Section 28, Section 28(iv, Section 28(iv, Section 9(1)(vii

CARDINAL: 1, one, One, one, 1,20,674, 21, 5, 1,657, 1977, 109, 158, 23, one, one, 2, three, two, 17,845, 1977, 108, 335, 1,32,072, 68,372, 68,372, 2, 123, 513, 52, 283, two, 519, 520, 1,000, 1,000 + Rs, 400, 1,400, 1,400, 560, 1,400, 1,560, 1,400, one, 119, 573, 1,32,072

ORG: the Indian Company, the Indian Company, The Indian Company, National Mineral Development Corporation Ltd., M/s. Heavy Engineering Corporation Ltd., M/s. Mannesmann Demag Lauchhammer, the Iron Ore Project of the Indian Company, N.M.D.C., Engineer, Engineer, DM 565, Engineer, the Government of India, Engineer, N.M.D.C., N.M.D.C., Engineer, the Reserve Bank of India.4, N.M.D.C., N.M.D.C., N.M.D.C., N.M.D.C., Free Boarding, N.M.D.C., Engineer, N.M.D.C., N.M.D.C., Engineer, the Andhra Pradesh High Court, CIT, Hindustan Shipyard Ltd., ITR, DM 565, Engineers, Corporation, Mechancial/Electrical Engineer, Bailadial Deposit-5 Projects, Wagon Loader, Dearness, Engineer, Clause, Legislature, DEMAG, N.M.D.C., the Andhra Pradesh High Court, Hindustan Shipyard Ltd., Engineers, Engines, the High Court, DEMAG, Hindustan Shipyard Ltd., Engineer, N.M.D.C., Air Fare, Engineer, Engineer, N.M.D.C., N.M.D.C., N.M.D.C., the Supreme Court, Carborandum Co., CIT, N.M.D.C., N.M.D.C., the Indian Company, The Commissioner (Appeals, the Orissa High Court, CIT, American Consulting Corpn, N.M.D.C., N.M.D.C., N.M.D.C., the Mysore High Court, Tokyo Shibaura Electric Co. Ltd., CIT, The High Court, Tribunal, American Consulting Corporation, Hindustan Steel Ltd., Hindustan Steel Ltd., Tribunal, Tribunal, Tribunal, Hindustan Steel Ltd., Tribunal, Tribunal, the High Court, Tribunal, The High Court, Tribunal, the High Court, Tribunal, the Orissa High Court, the Indian Company, the Mysore High Court, above.23, CIT, Standard Triumph Motor Co.Ltd., ITR

GPE: West Germany, India, India, India, N.M.D.C., India, India, India, N.M.D.C., India, India, India, West Germany, India, India, India, India, N.M.D.C., India

DATE: one year, April, May 1978, 23rd April, 1979, 300 per day, 2nd December, 1980, 44 days, DM 32542, 2nd December, 1980, 300 per day, 1,70,933, 1,70,933, 1,70,933, 1980, 1964, 1979

EVENT: DM 60 per day

NORP: Indian, Technicians, Polish, Indian, Indian

PERSON: Murthy, Sri Murthy, Prasad, Bucket Wheel Drive, Prasad, Directors, Prasad, Sri Murthy, Sri Murthy, Rs, Rs

FAC: Planatory Gear Box/Stacker

ORDINAL: second, first

MONEY: 40 per cent, 40 per cent, 40 per cent, 40 per cent