inspecting Assistant Vs. Reinz Dichtungs Gmbh

Decided On : Sep-04-1989

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: Section 5(2)(b, Section 254(2, Section 254(4, Section 254, Section 256, Section 254, Section 12(2, Section 12(2, Section 33(6, Section 35, Section 34, Section 254(4, Section 5, Section 4, Section 5, Section 5, Section 5, Section 10, Section 5, Section 145(1, this Agreement the Rupee Company, Section 5(2, the Collaboration Agreement, Section 5(2)(b, Section 145(1, The Collaboration Agreement, Section 5(2)(a, Section 5(2)(b, Section 5(2)(a, Section 145(1, Section 5(2)(a, Section 145(1, Section 4, Section 5(2)(b, Section 143, Section 145(1, Section 4, Section 5(2)(b, Section 5(2)(a, Section 5(2

CARDINAL: 1, 16-11-1978, 590, 591, 26, 1,76,168, 2,62,580, 16-11-1978, 590, 591, 28-3-1984, 28-3-1984, 26, 26, 157, 16-11-1978, 16-11-1978, two, 33, 56, 92, 166, 128/32, 546.11, l919, 119, 16-11-1978, 16-11-1978, 1-4-1972, 31, 43 to 56, 21-4-1981, 57, 16-11-1978, 4, 2, 1, 16-11-78, 2, 77, 533, 25, 16, 25, 37,500, 10, 28, 25, 25, 43 to 56, 25, 26, 26, 4,57,311

ORG: Departmental, Appellate Tribunal, Appellate, C.I.T., the Appellate Tribunal, the Department., Department, Appellate, Appellate, Revenue, the Appellate Tribunal, Appellate Tribunal, Appellate, Appellate, Appellate, Tribunal, Appellate, Tribunal, Appellate, C.I.T., C.I.T., Tribunal, C.I.T., C.I.T., the Appellate Tribunal, Appellate Tribunal, Tribunal, Reliance, the Supreme Court, State Bank of India, CIT, Tribunal, the CIT (Appeals, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, C.I.T., Tribunal, Tribunal, the Bombay High Court, Trikamlal Maneklal, the Supreme Court, CIT, CIT, the Delhi High Court, CIT, the Tribunal for the years 1977-78 and, Tribunal, CIT, Standard Triumph Motor Co. Ltd., Tribunal, Tribunal, Tribunal, Tribunal, C.I.T., C.I.T., Deptt, ITO, C.I.T., Tribunal, Tribunal, C.I.T., C.I.T., C.I.T., C.I.T., Tribunal, Department, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, the Appellate Tribunal, the Appellate Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Appellate, Appellate, Tribunal, Tribunal, the Lordships of the Bombay High Court, Tribunal, Tribunal, Tribunal, Appellate Tribunal, Tribunal, the High Court, the Appellate Tribunal, the Supreme Court, Tribunal, Tribunal, the Appellate Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, the Delhi High Court, R.K. Sawhney, Tribunal, Tribunal, Tribunal, the Chartered Accountant, Tribunal, Investment Ltd., CIT, ITR, the Supreme Court, Department, Department, REINZ, REINZ, DM 50,000, DM, REINZ, the Rupee Company, the Rupee Company, the Indian Company, the Rupee Company, Standard Triumph Motor Co. Ltd., DELHI, Tribunal, Sterling, Lordships, Standard Triumph Motor Co. Ltd., the Supreme Court, State Bank of India, Department, Tribunal, Mercantile, Departmental

DATE: years 1975-76, 1976-77, 1980-81, Del.)/1977-78, years 1975-76, 1976-77, years 1975-76, 1976-77, the assessment year 1980-81, 1977-78, 1594, 1595, the assessment year 1975-76, the assessment year 1976-77, these years, the assessment year 1975-76, the assessment year 1976-77, this assessment year, 1,75,138, the assessment year 1980-81, years 1975-76, 1976-77, years, years 1975-76, 1976-77, the same year, the earlier two years, years 1975-76, 1976-77, 16-11-1978, the two assessment years, the assessment year 1980, the three assessment years, the three assessment years, years 1975-76, 1976-77, 1977-78, 1594, 1595, the assessment years 1977-78 and, 1978-79, 1961, 1986, years 1975-76, 1976-77, years 1975-76, 1976-77, years, 16-11-1978, 16-11-1978, years 1975-76, 1976-77, years 1975-76, 1976-77, two assessment years, 1958, 1965, 1973, 1987, the very first year, 1973-74, the first year, years 1973-74, 1974-75, 1978-79, two years, facts.12, years 1975-76, 1976-77, years 1975-76, 1976-77, the assessment year 1977-78, 30th September, the financial year, previous year, the previous year, years 1975-76, 1976-77, their accounting year, the previous year, 16-11-1978, the assessment year 1977-78, years 1975-76, 1976-77, 16-11-1978, years 1975-76, 1976-77, 16-11-1978, 16-11-1978, four years, 16-11-1978, years 1975-76, 1976-77, 1922, year 1942-43, the year 1942-43, 16-11-1978, years 1975-76, 1976-77, 1973-74, 16-11-1978, the assessment year 1980-81.18, previous years, any previous year, such year, such year, 1970, years 1973-74, 1974-75, years 1973-74, ten years, one year, the first five years, the next five years, twelve months of the date, annual, every twelve months, 12 months of the date, annual, every 12 months, the assessment year 1973-74, 1594, 1595, the assessment years 1977-78 and, 1978-79, the assessment years 1977-78 and, 1978-79, 1888, 1979, 1980, 1967-68, 1968-69, 1969-70, the assessment year 1969-70, 1967-68, 1968-69, the earlier years, the three assessment years

WORK_OF_ART: Bench

GPE: I.T.A. Nos, I.T.A. Nos, assessee, India, I.T.A. Nos, detail.7, I.T.A. Nos, assessee, Narayan, Singh, India, India, India, India, India, Germany, India, Singh, West Germany, India, India, Germany, India, India, India, ITA Nos, India, England, India, India, India, India, India, India, England, India, India, India

NORP: German, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, German, Indian, Indian, Indian, Indian

PERSON: C.I.T, Shri B.K. Gupta, Shri Gupta, Shri O.P. Vaish, Shri Vaish, Rao Thakur, M.K. Mohammad Kunhi, R.K. Sawhnay v., C.I.T, Rao Thakur, M.K. Mohammed Kunhi

ORDINAL: first, first, first, first, first

PRODUCT: 341

PERCENT: 3%

MONEY: three per cent

FAC: Prentice Hall of India (P.) Ltd.