Sulzer Brothers Ltd. Vs. Inspecting Assistant

Decided On : Dec-31-1987

Court : Income Tax Appellate Tribunal ITAT Madras

LAW: Section 9(1)(vii, Article 1.6 of the, Section 9(1)(vii, Article 1.6, Section 9(1, Section 115A(1, Section 9(1)(i, Article 1.6 of the, Section 9(1)(vii, Article 1.6 of the, Section 9(1)(vii, Section 9(1)(vii, Section 9(1, Article 1.6 of the, Section 9(1, Section 9(1)(vii, Section 9(1, Section 9(1, Explanation 1, Explanation 1, Section 9(1, Section 9(1)(vii, Section 5(2)(b, Section 5(2)(b, Section 9(1)(vii, Section 9(1)(i, the Finance Act, Section 9(1)(vii, Section 9(1)(i, Section 9(1, Section 5, Section 9(1).17, The Finance Act, Section 9(1, the Income tax Act, Section 9(1, Section 9(1)(vii, Section 9(1)(vii, Section 9(1)(vii, Section 9(1)(vii, Section 9(1)(vii, Section 9(1)(i, Section 9(1, Section 9(1, Section 9(1, Section 9(1)(vii, Section 10(6)(viia, Section 9(1)(vii, Explanation 1, Section 9(1)(vii, Section 9(1)(vii, Section 255(4, Article 1.6 of the agreement, Section 9(1)(vii, Section 9(1)(vii, Section 9(1)(vii, Article 1.6 of the, Section 9(1)(vii, Section 9(1)(vii, Section 9(1)(vii, Section 9(1)(vii, Section 9(1)(vii, Section 5(2, Section 9(1)(vii, Article 1.6 of the collaboration, Section 9(1)(vii, the Explanation to Section 9(1, Section 9(1)(vii, Section 9(1)(vii, Section 9(1)(vii

CARDINAL: 1, one, 1,11,212, 1961.3, one, 82,553, 1982.5, 121, 311, 121, 311, 143, 6, 29,468, 82,553, 18,656, 82,553, 11, 190(75)/160(75, 42, 44, 2, 8, 1976.9, 190(75)/160(75, 1975.11, one, 12, 13, 121, 311, 143, 143, 3 and 4, 5, 1965, 57, 1966, 59, 82, 94, 102, 1977, 109, 1978, 114, 115, 121, 806, 167, 887, 887, two, 19, 167, 200, three, 21, 1.6, 1.7, 50,000, 121, 24, two, 1.6, 26, 50,000, 44,485, 18,656, 82,553, 33,020, two, two, 28, 167, 107, 186, 167, 167, two, 32

DATE: years 1979-80, 1980-81, January 29, 1976, April 1, 1976, January 29, 1976, April, 1976, as late as April 18, 1979, later than April 1, 1976, April 1, 1976, April 1, 1976, the assessment year 1979-80, 1980-81, this assessment year, years, January 29, September 8, 1977, November 11, 1975, 2581, June 2, 1980, the assessment year 1978-79, April 21, 1980, April 1, 1976, April 1, 1976, April 1, 1976, 1980, January 29, 1976, April 1, 1976, 1983, 1983, years, March 4, 1976, the assessment year 1979 80, 1,33,797, the assessment, 1980-81, November 11, 1975, January 29, 1976, March 4, 1976, 1,11,212, January 29, 1976, April 1, 1976, April 18, 1979, September 8, 1977, April 18, 1979, November 11, 1975, September 8, 1977, January 29, 1976, as early as November 11, 1975, April 1, 1976, years, January 29, 1976, January 29, 1976, January 29, 1976, November 11, 1975, March 4, 1976, November 11, 1975, March 31, September 8, 1977, April 1, 1976, April 1, 1976, January 29, 1976, January 29, 1976, November 11, 1975, January 29, 1976, March 4, 1976, September 8, 1977, April 18, 1977, September 8, 1977, November 11, January 29, 1976, November 11, 1975, September 8, 1977, April 1, 1976, 2581, 1979, June 2, 1980, October 28, 1975, earlier to April 1. 1976, December 3, 1975, May 13, 1975, November 18, 1976, April 1, 1976, April 1, 1976, April 1, 1976, April 1, 1976, October 28, 1975, April 1, 1976, April 1, 1976, November 18, 1976, April 1, 1976, May 13, 1975, April 1, 1976, April 1, 1976, May 13, 1975, November 18, 1976, May 13, 1975, April 1, 1976, April 1, 1976, March 31, 1976, that very day, April 1, 1976, 1980, 1983, April 1, 19'76, 115A, year, recent years, April 1, 1976, 1983, 1922, 1961, 1971, 1974, 1976, 1978, 1980, April 1, 1976, 1976, June 1, 1976, 1977, April 1, 1976, April 1, 1976, 1987, Section 9(1)(i, April 1, 1976, 1987, November 11, 1975, November 11, 1975, January 29, 1976, March 4, 1976, January 29, 1976, November II, 1975, September 8, 1977, 1977-78, April 18, 1979, 1978-79, February 6, 1980, 1961, January 29, 1976, April 1, 1976, April 1, 1976, March 4, 1976, November 11, 1975, February 6, 1980, April 1, 1976, April 1, 1976, 1980, April 1, 1976, April 1, 1976, 1961, 1961, November 11, 1975, January 29, 1976, March 4, 1976, August 4, 1977, September 8, 1977, between November 11, 1977, December 18, 1977, 1,11,212, April 27, 1978, June 5, 1978, July 1, 1978, April 18, 1979, the assessment years 1979-80, 1980-81, April 1, 1976, 1961, April 1, 1976, April 1, 1976, 1961, 1987, 19771, earlier to April 1, 1976, April 1, 1976, April 1, 1976, April 1, 1976, 1987, 1987, April 1, 1976, April 1, 1976

ORG: Sulzer Brothers Ltd., the Central Government, the Central Government, the Central Government, BHEL, the Government of India, Reliance, the Appellate Tribunal, BHEL, ITO, Siemens, the Appellate Tribunal, Copes Vulcan Inc., the Gujarat High Court, Meteor Satellite Ltd., ITO, The High Court, the Central Government, The High Court, the Central Government, Meteor Satellite Ltd., ITO, BHEL, Sulzer Brothers, the Andhra Pradesh High Court, Skoda Export, Sandwell, Co. Ltd., ITO, M/s. Sulzer Brothers Ltd., the Central Government, Sulzer Brothers Ltd., the Appellate Tribunal, Coimbatore, BHEL, M/s. Sulzer Brothers Ltd., the Central Government, FC/190(75)/160(75, the Government of India, Ministry of Industry and Civil Supplies, M/s. Sulzer Brothers Ltd., Government, Government, the Ministry of Industry and Civil Supplies, Government of India, BHEL, BHEL, the Central Government, the Central Government, the Government of India, Ministry of Industry, BHEL, the Government of India's, Government, Departmental Representative, the Commissioner of Income-tax (Appeals, Departmental Representative, BHEL, Sulzer, Sulzer, Departmental Representative, Departmental Representative, the Government of India, Government, Departmental Representative, Departmental Representative, Departmental Representative, the Central Government, Departmental Representative, the Central Government, FC/190(75)/160(75, the Government of India, Ministry of Industry and Civil Supplies, Government, Government, the Ministry of Industry and Civil Supplies, Government of India, Government, the Government of India's, Departmental Representative, the Government of India, the Central Government, the Appellate Tribunal Delhi-Bench, Bharat Heavy Electricals Ltd., ITO, Tribunal, Departmental Representative, Tribunal, the Central Government, the Central Government, Siemens, the Central Government, Government, Government, the Central Government, the Central Government, Government, the Central Government, Meteor Satellite Ltd., ITO, Tribunal, the Gujarat High Court, Departmental Representative, Departmental Representative, the Andhra Pradesh High Court, Skoda Export, Departmental Representative, Schedules, Departmental Representative, the Andhra Pradesh High Court, Skoda Export, Department, BHEL, Sections 4, Department, CIT, SC, CIT, SC, CET, CIT, P &amp, CIT, Chrestian Mica Industries Ltd., CIT, ITR, S. Krishnaswamy Reddiar, Maharaja Dharmendra Pratap Narain, U.P., the Central Government, Department, CIT, Copes Vulcan Inc., Tribunal, BHEL, M/s.Bharat Heavy Electricals Ltd., BHEL, Sulzer Brothers Ltd., M/s. Sulzer, MW, Trichy, the Government of India, Ministry of Industry and Civil Supplies, Department of Industrial Development, Industrial Approvals, Foreign Collaboration Unit, BHEL, BHEL, Sulzer, BHEL, BHEL, The Government of India, Ministry of Industry and Civil Supplies, Department of Heavy Industry, the Government of India, Ministry of Industry, Government, Sulzer, BHEL, Government, Government, Government, Government, Government, the Central Government, Meteor Satellite Ltd., the Government of India, the Commissioner (Appeals, M/s. Bharat Heavy Electricals Limited, M/s. Sulzer Brothers Limited, the Central Government, Bharat Heavy Electricals Ltd., the Central Government, BHEL, SULZER, SULZER, BHEL, BHEL, SUL-ZER, BHEL, BHEL, BHEL, SW, BHEL, the Central Government, Judicial, Government, M/s. Bharat Heavy Electricals Ltd., M/s. Sulzer Brothers Limited, Reliance, CIT, Copes Vulcan Inc., Government, Government, Reliance, ITR, BHEL, Judicial, the Central Government, Government, Copes Vulcan Inc., Judicial, M/s. Bharat Heavy Electricals Ltd., M/s. Sulzer Brothers Limited, Judicial

GPE: India, India, India, India, Switzerland, Sw, India, Sw, India, Del., India, India, India, India, India, today.16, Singh v. State, India, India, India, SW, India, India, SW, appeal.27, India, India, India, India

MONEY: 40 per cent, 1.5 million Swiss Francs

PERSON: Delhi Bench, Madras Bench, BHEL, Delhi Bench, Sulzer, nexus.10, BIIEL, Parimisetti Seetharamamma v., Sheth Motilal Karsondas, Dilip, Kumar Roy v., Raja Ragavendra Singh, S.A. Ramakrishnan v., Addl CIT v., Sulzer, Sulzer, Sulzer, Konard Kuri

NORP: Gujarat, German, Indian, Indian, Gujarat

PRODUCT: the Calcutta Bench, Departmental, 884, 884, Accountant, 884, Memorandum, 884, 884, Bench

QUANTITY: 11-S/75-HEM

ORDINAL: first, second, Third, Third, Third, Third