Swadeshi Polytex Ltd. Vs. Income-tax Officer

Decided On : May-31-1991

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: Section 195, Section 248, Article V of the Double Taxation Avoidance Agreement, Article IX of the Double Taxation Avoidance Agreement, Section 4, Section 5 of the Act, Section 5, Section 5(2, Section 9, Section 9, Section 9, Section 9(1, Section 9, Section 9, Section 90, Section 90, Section 4, Section 5 of the Act, Section 90 of the Act, Section 90, Section 90, Article V, Article V of the Double Taxation Avoidance Agreement, Article of the Agreement, Article IX, Article, Section 9, the Double Taxation Agreement, the Double Taxation Agreement, Article IX of the Double Taxation Avoidance Agreement, Article V of the

CARDINAL: 1, 29,06,545, two, 1, 157, 86, 23, 66.Learned, 333, 2, 143, 720, 22, 144, 2, 5(2, 1, 1, 1, 4, 9, 333, 3, two

GPE: Ghaziabad, West Germany, India, India, West Germany, New Delhi, India, Assessee, India, Frankfurt, India, Federal Republic of Germany, India, India, India, India, India, India, India, Delhi, India, D.R., Germany, Germany, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, West Germany, India, Federal Republic of Germany, India, Ghaziabad, India, India, India, Frankfurt, Federal Republic of Germany, Frankfurt, Frankfurt, Frankfurt, Frankfurt, India, Delhi, India, Federal Republic of Germany, India, Germany, India

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

ORG: Zimmer, M/s Zimmer of, DM 4150000, Double Taxation Avoidance Agreement, Assessing, the Double Taxation Avoidance Agreement, the Double Taxation Avoidance Agreement, the Hon'ble Supreme Court, Scientific Engg, House, CIT, ITR, DDA, DDA, DDA, DDA, the Bombay High Court, CIT v.Ralliwolf Ltd., ITD 87, Tribunal, ITO, Galva Sheets Ltd., Double Taxation Avoidance Agreement, State, State, Tribunal, Tribunal, the Andhra Pradesh High Court, CIT, Visakhapatnam Port Trust, Court, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, the Andhra Pradesh High Court, Visakapatnam Port Trust, the Central Government, the Government of India, the Double Taxation Avoidance Agreement, CBDT, Department, the Double Taxation Avoidance Agreement, the Double Taxation Avoidance, the Double Taxation Avoidance Agreement, State, State, State, State, State, State, State, State, State, the German Company, the State of Uttar Pradesh, the Government of India, the Monopoly Commission, Zimmer, EG, PTA, EG, EG, PTA, EG, Zimmer, the Double Taxation Agreement, DDA, DDA, DM 41,50,000, the Avoidance of Double Taxation Agreement

DATE: 23rd January, 1987, 1961, 30th July, 1987, 8-8-1987, 1961, 1961, 1986, 1985, 1983, 1987, 2508, 1987, 1961, 1983, 1961, the previous year, any previous year, such year, such year, 1961, 1961, 2nd April, 1982, 18th March, 1959, 26th August, 1985, 1961, 1961, 1961

PERCENT: 20%, the 50%, 20%, 20%, 50%

PERSON: Shri Kharbanda, Shri Kharbanda, Shri Kharbanda, Shri Kharbanda, Shri Kharbanda, Shri Kharbanda, Shri Kharbanda, Shri Kharbanda, Shri Kharbanda, Shri Kharbanda, Shri Tandon, Siemens Aktiengesellschafi v. ITO, Shri Tandon, Shri Tandon, Shri Tandon, Shri Tandon, Shri Tandon, Shri Kharbanda, Shri Kharbanda, Notification, Articles, Buyer, Buyer, Zimmer, Buyer, Buyer, Zimmer, Whereas Zimmer, Buyer, Buyer, Buyer, Buyer, Buyer, Buyer, Buyer, Shri Kharbanda

PRODUCT: Circular

LOC: Articles, Zimmer, Zimmer

QUANTITY: 6100 metric tons

EVENT: Clause 1

LANGUAGE: English