M.V. Belstar Vs. Income-tax Officer

Decided On : Feb-26-1991

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

LAW: Section 172(7, Section 154, Section 172(4, Section 172(4, Section 154/155, Section 154, Section 172(7, Section 154, Section 172(4, Section 154, Section 154, Section 172(7).The, Section 172(3, Section 172(4, Section 172(7, Section 172(7, the DTA Agreement, Section 172(7, Section 154, Section 154, Section 172, Section 172, Section 172(1, Section 172(4, Section 172(4, Section 154, Section 172, Section 172(4, Section 172(7, Section 172(4, Section 172(7, Section 172(4, Section 154, Section 172(4, Section 172, Section 172, Section 172(4, Section 172(7, Section 154, the DTA Agreement, Section 154, Section 172(7, Article VI, Article VI - (1, Section 44C, Article VI - (1, Section 172, Article VI, Section 172(4, Section 154, Section 172(3)/(4, Section 172(7, Section 154, Section 172(4, Section 172(4, Section 154, Section 154/155, Article VI, Section 172(7, Article VI, Article VI of the Agreement, Section 154

CARDINAL: 1, one, 915, 30, 82, two, 1, 2, 3, 4, 5, 6, 6, 4, one, 87, 1965, 56, 1978, 111, 1, 4, one, 2, 1, 3, 44B, 1, 2, 3, 1, 2, 4, 1, 1, 6, 1, 7, 915, 30, 13, 24, 31-3-1984, 19-3-1986, 7, 14, 11, 4, 915, 4, 1, three

ORG: Double Taxation Avoidance, MV, Belstar, M.V. Suerte, M.V. Aegis, M.V. Aegis, ITO, DTA, ITO, DTA, CBDT, ITO, DTA, DTA, ITO, CIT, CBDT, ITO, DTA, CBDT, the Supreme Court, T.S. Balaram, ITO, SC, ITO, ITO, the Collector of Customs, ITO, CIT, Rajnagar Tea Co. Ltd., National Rayon Corporation Ltd., ITO, Nilgiris Potatoe Growers Co-operative Marketing Society Ltd., CIT, DTA, Sections 44, the Government of India, MV Aegis, DTA, ITO, ITO, DTA, ITO, DTA, MV Suerte, DTA, CBDT, DTA, DTA, M.V. Belstar &amp, M.V. Aegis, DTA, DTA, DTA, ITO

DATE: 1961, years, thirty days, years, the previous years, two to four years, years, four years, 50, thirty days, 1973, the assessment year, the previous year, the previous year, previous year, the previous year, 1922, 1922, 1961, 1961, 1983, about three years, 14-12-1984, 21-12-1984, 28-12-1986

GPE: M.V. Heroas, India, India, D.R., India, India, India, India, India, India, Germany, Greece, India, Greece, India, India, Greece, India, India, India, Greece, Greece, Greece, India, Greece, Greece, India, India, India, MV Heroas, Greece, Clause, Clause

PERSON: M.V. Medsun, DTA, Anil Harish, Harish, G.R. Bahmani, Paragraphs, MV Belstar, DTA

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

MONEY: 7.5 per cent, 7.5 per cent, fifty per cent, 50 per cent, 50 per cent, 50 per cent

PRODUCT: 375

LOC: Govt