Sulzer Bros. Ltd. Vs. Inspecting Assistant

Decided On : Dec-08-1992

Court : Income Tax Appellate Tribunal ITAT Madras

LAW: Section 9(1)(vii, article 1.6 of the Agreement, Section 9(1)(vii, Section 9(1, Section 115A(1, Section 9(1)(0, Article 1.6 of the Agreement, Section 9(1)(vii, the IT Act, Article 1.6 of the, Section 9(1)(vii, Section 9(1)(uti, Section 9(1, article 1.6 of the agreement, Section 9(1, Section 9(1)(vii, Section 9(1, Section 9(1, Section 9(1, Section 9(1)(vii, Section 5(2)(b).According, Section 9(1)(vii, Section 9(1)(i, Section 9(1)(vii, Section 9(1)(i, Section 9(1, Section 5, Section 9(1).15, The Finance Act, Section 9(1, Section 9(1, Section 9(1)(vii, Section 9(1)(vii, Section 9(1)(vii, Section 9(1)(vii, Section 9(1)(0, 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 Agreement, 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, 29, 1-4-1976, 1.6, 29, one, 32,553, 29, 2, 21-4, 121, 29, 1-4-1976, 143, 6, 4-3-1976, 29,468, 82,553, 18,656, 11-11-1975, 29, 4, 82,553, 29, 1-4-1976, 11-8/75-HEM, 11-11-1975, 29, 29, 29, 29, 11-11-1975, 42, 44, 4-3-1976, 11-11-1975, 31-3-1976.8, 29, 29, 11-11-1975, 29, 4, 18-4-1977, 11-11-1975.10, 29, 11-11-1975, 2, 28-10-1975, 3-12-1975, 13, 1, 13, 13, 13, 31-3-1976, 3 and 4, 5, 1965, 57, 1966, 59, 82, 94, 102, 1977, 109, 1978, 114, 115, 121, 806, 1-4-1976, 1-6-1976, 30, 1-4-1976, two, 200, three, 11-11, 29, 1.7, 4-3-1976, 29, 190(75)/160(75, 11-11, 50,000, 6-2-1980, 29, 1-4-1976, 1-4-1976, 4-3-1976, 11-11-1975, 1-4-1976, 121, 1-4-1976, 1, 1., two, 29, 4-3-1976, 1.6, 50,000, 29,468, 44,485, 27, 5, 1, 18,656, 82,553, 33,020, two, two, 1-4-1976, 1-4-1976, 4., 107, 1, 167, 1-4, 1-4-1976, two

DATE: years 1979-80, 1980-81, 1976, April 1976, the assessment year 1979-80, 1980-81, this assessment year, years, 11-11-1975, 2581, 1979, the assessment year 1978-79, 1980, 1983, years, the assessment year 1979-80, 1,33,797, the assessment year 1980-81, 1,11,212, 18-4-1979, 8-9-1977, 18-4-1979, 8-9-1977, years, 8-9-1977, 8-9-1977, 8-9-1977, 8-9-1977, 2581, 1979, 18-11-1976, 28-10-1975, 1 -4-1976, 18-11-1976, 1975, 18-11-1976, that very day, April 1, 1976, year, recent years, 1976, 1922, 1961, 1971, 1974, 1976, 1978, 1980, 1976, 1977, 1976, 1987, Section 9(1)(i, 11-11-1975, 8-9-1977, 1977-78, 18-4-1979, 1978-79, 1961, 1976, 1961, 1961, 11-11-1975, 4-8-1977, 1,11,212, 18-4-1979, the assessment years 1979-80, 1980-81, 1961, 1961, 1976

ORG: M/s Sulzer Brothers Ltd., M/s BHEL, IAC, Asst, IAC, Asst, the Central Government, IAC, Asst, IAC, Asst, the Central Government, IAC, Asst, IAC, Asst, the Central Government, IAC, Asst, BHEL, IAC, Asst, the Government of India, Reliance, the Appellate Tribunal, BHEL, ITO, IAC, Copes Vulcan Inc., the Gujarat High Court, Meteor Satellite Ltd., ITO, the Central Government, The High Court, the Central Government, Meteor Satellite Ltd. 's, BHEL, Sulzer Brothers, the Andhra Pradesh High Court, SkodaExport, the Tribunal in, Sandwell &amp, Co. Ltd., ITO, IAC, Asst, M/s Sulzer Brothers Ltd., the Central Government, M/s Sulzer Brothers Ltd., Technical Personnel, the Appellate Tribunal, 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 &amp, 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, FC/190(75)/160(75, Government, Departmental Representative, Departmental Representative, BHEL, SULZER, Sulzer, Sulzer, Departmental Representative, Departmental Representative, the Government of India, Government, Departmental Representative, Departmental Representative, the Central Government, Departmental Representative, Departmental Representative, the Central Government, FC/190(75)/160(75, the Government of India, Ministry of Industry &, Civil Supplies, Government, Government, the Ministry of Industry &amp, Civil Supplies, Government of India, Government, BHEL, the Government of Inidia's, FC/190(75)/160(75, Departmental Representative, the Government of India, the Central Government, the Appellate Tribunal Delhi-Bench, Bharat Heavy Electricals Ltd., ITO, Tribunal, Departmental Representative, Government, 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. 's, Tribunal, the Gujarat High Court, Departmental Representative under Section 5(2)(b, the Andhra Pradesh High Court, Skoda Exports Ltd. 's, Departmental Representative, the Schedules of the Finance Act, Departmental Representative, the Andhra Pradesh High Court, Skoda Export Ltd.'s, Department, BHEL, Sections 4, CIT, SC, Religious Endowment Trust, CIT, SC, CET, CIT, Punj, Har, 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, M/s Sulzer Brothers Ltd., Sulzer, M/s BHEL, 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, 1.6 &amp, 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, the Central Government, the Gujarat High Court, 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, SULZER, BHEL, BHEL, BHEL, BHEL, the Central Government, SW Fr, Judicial, Government, M/s. Bharat Heavy Electricals Ltd., M/s. Sulzer Brothers Limited, Reliance, Copes Vulcan Inc. U.S.A., Government, Government, Reliance, ITR St. 186, BHEL, Judicial, the Central Government, the Central Government, Government, Judicial, M/s. Bharat Heavy Electricals Ltd., M/s. Sulzer Brothers Limited, Judicial

GPE: India, Delhi, India, India, India, Switzerland, Sw, India, Sw, India, India, F.No, Delhi, India, India, India, India, India, Singh v. State, India, India, India, USA, India, India, India, India, India, India

PERCENT: 40%

TIME: 8-9-1977, 8-9-1977, 18-12-1977

PERSON: Delhi Bench, Siemen, BHEL, Addl, Delhi Bench, Departmental, Parimisetti Seetharamamma v., H.E.H. Nizam's, Sheth Motilal Karsondas, Dilip, Kumar Roy v., Raja Ragavendra Singh, S.A. Ramakrishnan v., Addl CIT v., under:-- Having, Sulzer, Sulzer, Konard Kuri, SW Fr, P. Wilhelm

NORP: Gujarat, German, Indian, Indian, Copes Vulcan

PRODUCT: the Calcutta Bench, Accountant, Bench

QUANTITY: 11-S/75-HEM, 6-2-1980

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

MONEY: 1.5 million Swiss Francs

EVENT: SW Francs

WORK_OF_ART: the Memorandum Explaining the Provisions of Section 9(1)(vii