Asstt. Commissioner of Vs. J.N. Marshall (P.) Ltd.

Decided On : Aug-31-1992

Court : Income Tax Appellate Tribunal ITAT Pune

LAW: Article 1, Article 2.1, Article 8, Article 11, Article 12, Article 14, Section 1.3, Article 1 of the, Article 8, Article 2 of the, Article 11, Article 1.4, Section 10(2)(xii, the Income Tax Act, Section 10(2)(xu, the Income Tax Act, Article 19, Article 11, Article 12, Article 14, Section 43B. The Assessing Officer, Section 139(1, Section 139(1, Section 43B, Section 43B, Section 43B, the Finance Act, Section 139(1, Explanation 2, the Finance Act

CARDINAL: 1, 5, 6, 5-11-1983, 10,000, 10,000, 10,000, 19.3(a, 1968, 69, 692, 157, two, 171, 165, 1978, 114, 149, 294, 477, 177, only three, 379, 15, 16, 189, 191, 676, 1, 1-4-1984, 26

ORDINAL: second, first, first, second, first

WORK_OF_ART: JNM Boilers, Licensor, JNM Boilers

ORG: M/s NEI COCHRAN Limited of, Pounds Sterling, Pounds Sterling, Pounds Sterling, COCHRAN Ltd., the Supreme Court, CIT, Ciba of India Ltd., M/s NEI COCHRAN Ltd., Scientific Engg, House, CIT, SC, the Supreme Court, Scientific Engg, House, CIT, AP, Tata Robins Frazer Ltd., CIT, CIT, CIT v. Steel Plant (P.) Ltd., the Supreme Court, Scientific Engg, House, the Supreme Court, Scientific Engg, House, Counsel of the assessee, the Supreme Court, Ciba of India Ltd., the Supreme Court, Scientific Engg, House, the Andhra Pradesh High Court, Venkateswara Transmission (P.) Ltd., the Andhra Pradesh High Court, Venkateswara Transmission (P.) Ltd, Tribunal, the High Court, Reliance, the Supreme Court, Ciba of India Ltd., the Supreme Court, Alembic Chemical Works Co. Ltd., CIT, Tribunal, the High Court, the Supreme Court, the Supreme Court, Scientific Engg, House, the Supreme Court, Ciba of India Ltd., Alembic Chemical Works Co. Ltd., The Supreme Court, Ciba of India Ltd., M/s Ciba Ltd., the Supreme Court, Ciba of India Ltd., Alembic Chemical Works Co. Ltd., the Supreme Court, Assessing, the Patna High Court, Jamshedpur Motor Accessories Stores v. Union Of India, ITR, Calcutta High Court, ITR, The Calcutta High Court, Sri Jagannath Steel Corpn's

GPE: Scotland, Licensor, claim.8, nature.10, India, U.S., Assessing, Basle, Switzerland, Pencillin

DATE: Licensor, Licensor, Licensor, 30 days, 30 days, Licensor, 4 years, 5 years, three years, Licensor, 1,51,071, 1986, 1988, 1987, 1984, the first 15 years, 5 years, 1989, 5 years, 1922, 1922, 5 years, six months', a period of 5 years, 5 years, 1991, 70, 19911, 1989, last quarter, the next year, that year, 1989, 1 -4-1984

PERSON: Licensee, Licensee, Licensee, Licensee, Licensee, Licensee, Pat, Licence, Pencillin, Pencillin

MONEY: 5 per cent, 50,000, 5 per cent

PRODUCT: 347, 335, 377, Notes

NORP: Swiss, Swiss, Swiss, Swiss