Rupal Vs. Assistant Commissioner of

Decided On : Dec-30-1993

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: Section 263, Section 80HHC of the Act, Section 80HHC of the Act, the Customs Act, Section 80HHC(3)(b, Section 263, Section 80HHC, Section 80HHC, Section 80HHC, Section 263, Section 263, Section 80HHC, Section 263, Section 80HHC, the Finance Act, Section 80HHC, the Finance Act, Section 80HHC of the Act, Section 80HHC, Section 43B, the Finance Act, Section 263, Section 263

CARDINAL: 1, 1, 3, 52, 1-4-1987, 621, 195, 154, 179, 32.18, 32.19, 32.20, 189, 1-4-1986, 1-4-1983, 1-4-1986, 3, 11, 1-4-1987, 1, 32.20, 1-4-1988, 188, 402, 1-4-1986

DATE: 1961, 1962, 1991, year 1987-88, year 1986-87.6, 19th December, 1991, 1991, 1st day of April, 1987, the day, year 1987-88, year 1987-88, year 1986-87, year 1986-87, 1991, 70, 1 -4-1987, 1983, preceding year, 1 -4-1986, 1985, 1991, 1987, 1991, year 1984-85, 1991, 30-12-1988, 1991

ORG: the Commissioner of Income-tax.2, Explanation, Assessing, us.5, Finance, CBDT Circular, Direct Taxes, Finance, CIF, FOB, CIF, the Patna High Court, Jamshedpur Motor Accessories Stores v. Union of India, ITR, Departmental Representative, CBDT, Jamshedpur Motor Accessories Stores, the Patna High Court, Reliance, the Supreme Court, Goodyear India Ltd., State of, Haryana

MONEY: 50 per cent, 1 per cent, 5 per cent

GPE: India, India, St., India, India

ORDINAL: first