Kanchanaganga Sea Foods Ltd. Vs. Income-tax Officer

Decided On : Feb-14-1995

Court : Income Tax Appellate Tribunal ITAT Hyderabad

LAW: the I.T. Act, Section 201, the I.T. Act, the I.T. Act, Section 10, Section 195, Section 195(3, Section 195(2, Section 195(3, Section 197, the I.T. Act, Section 201, Section 194, Section 221, Section 195, Section 201 of the Act, Charter, the I.T. Act, Section 9(1)(i, Section 9, Section 9, Section 42, Section 9(1)(i, the Explanation to Section 9(1)(i, Section 5(2, the I.T. Act, Section 5(2, Section 5(2, the I.T. Act, Section 4, Section 5, Section 4(1, Section 5(2, Section 5(2, Section 80, Section 194B. Secondly, Section 194B.Section, Section 195, Section 195, Section 194B, Section 195, Section 195, Section 194B, Section 80, Section 195, Section 201, Section 201(1 A

CARDINAL: 1, four, 195, 195, 1A, 195, 1, 2, 1, 3, 5, 1, 1, 4, 3, 5, 3, 2, 3, 5, 3, 29B, 152, 753, 1A, 201(1, 1A, 1, 2, 1A, 1).4, 1, 2, 25, two, two, 7-3, 3, 75,000, at least 20, 17, 1, 286(E, 4, 75,000, 1977, 106, 11, 30, 156, 570, 9(1, 9(1, 19, 18, 1, 9, 31-3-1983, 1-4-1983, 12, 125, 525, 1, 1965, 56, 1977, 108, 19., 9(1, 44, 720, 1, 724, 725, 17, 19, 8, 125, 126, 20, 4, 8), 1953, 23, 230, 161, 524, 163, 420, 37, 75,000, 428, 102, 403, 2, 428, 2, 187, 5,000

GPE: asst, Govt, India, India, India, India, India, Hong Kong, India, US, US, India, US, Hong Kong, Hong Kong, Nicobar, US, Hong Kong, Hong Kong, India, India, I.T., India, India, India, India, India, India, India, India, India, India, Clause, India, India, Visakhapatnam Port, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, Kanga, Palkhivala, pp, India, India, India, Port, India, India.13, India, India, India, India, India, India, India, India, India, India, India, Kerala

DATE: years 1991-92 to 1994-95, 1961, 1985, 12-8-1991, 3 years, another 2 years, Annual, 2 months, one year, 1985, 7th March, 1990, monthly, the 15th day, month, any particular month, 1989, 1991, the relevant year, 1922, 1961, any previous year, such year, such year, 1962, 1922, 1961, 1949, the accounting year, annual, daily, 1986, 1987, one year, the later year, the year, 8-8-1985, 1976, 8-8-1985, 1991, 194B

ORG: sec, Government of India, sec, Government, Board, Board, Board, the Andhra Pradesh High Court, CIT v. Superintending Engineer, ITR, the CIT (Appeals, a Letter of Intent, Eastwide Shipping Co., H.K.) Ltd., Reserve Bank of India, Govt, The Deponent Owners, Government of India, The Deponent Owners, the Deponent Owners, Deponent Owner's, The Deponent Owner, Bank, the Letter of Credit, The Letter of Credit, the Master of Vessel, Eastwide Shipping Co., HK) Ltd., Eastwide Shipping Co., HK) Ltd., Minicoy Group, the Coast Guard/Naval, Reserve Bank of India, the Indian Customs Authorities, Central Bank of India, Mango Market Branch, Bill of Exchange, M/s Eastwide Shipping Co., H.K.) Ltd., Eastwide Shipping Co., H.K.) Ltd., Nil, the overseas party, Government of India, Reserve Bank of India, Reserve Bank of India, Government of India, Ministry, the CIT (Appeals, the Supreme Court, Performing Right Society Ltd., CIT, Tribunal, Srinivasa Sea Foods Ltd., sec, Explanation, sec, sec, the Supreme Court, CIT v. Toshuku Ltd., ITR, the Supreme Court, CIT, R.D. Aggarwal and Co., SC, Carborandum Co., CIT, SC, the Supreme Court, Performing Right Society Ltd., CIT 106 ITR 11, All India Radio, All India Radio, sec, The Supreme Court, CIT, Clauses, Clauses, Gold Coast Selection Trust Ltd., ITR Suppl, the House of Lords, Scottish &amp, Canadian Generallnvestment Co. Ltd., ITR Suppl, The House of Lords, FOB, Coast Guard Station, the Supreme Court, Keshav Mills Ltd., CIT, CIT, Hindustan Housing &amp, Land Development Trust Ltd., the Supreme Court, the Andhra Pradesh High Court, CIT, Chodavaram Cooperative Sugars Ltd., Hasmukhll M. Parikhv, The Bombay High Court, the House of Lords, Gold Coast Selection Trust Ltd., the Andhra Pradesh High Court, CIT, ITR, the Andhra Pradesh High Court, the Supreme Court, CIT, Lordships, K.C. Suresh, Board, the Supreme Court, CIT 20, Board, I.T.

NORP: Suspense, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian

FAC: the Official Gazette, Madras Port, Madras Port, Taiwan Port, the Gazette of India, Bombay High, Madras Port, Madras Port

PERSON: Upper Sileru, Sri S. Ravi, Sri E. Narasimha Rao, i. e., parties.6, Charterer, Receipt, Colder, Paragraphs 18, Raghava Reddi, together.10, Humphrey, Easson, John Emery v. IR, Amonbolu Rajiah, Amonbolu Rajiah, H.H.Sri Rama Verma v., Ex Officio

MONEY: 5 per cent, fifteen per cent, 85 per cent, 85 per cent, 85 per cent, 600,000, 15 per cent, 600,000, 85 per cent, 85 per cent, 15 per cent, 15 per cent, 6.0, 85 per cent, 15 per cent, 85 per cent, 6.0, 85 per cent, 15 per cent

LOC: the Exclusive Economic Zone, Port, Indian Port, the Indian Fort, Indian Ports, Madras, Port, Madras, Indian Ports, the Economic Zone, Govt, Act.12, the Indian Port, Indian Port, Indian Port

QUANTITY: 20-2-, minus 10 degree, 24 nautical miles, 12 nautical miles, 12 nautical miles, 12 nautical miles, 12 nautical miles, 200 nautical miles, 12 nautical miles

TIME: more than 24 hours, hours

PRODUCT: Andaman, 359, Maruti

ORDINAL: second, eighth, third, third, second, first, first, first, first

WORK_OF_ART: " The Law and Practice of Income-tax!

PERCENT: 85%, as 85%, 15%, 85%, 85%, 85%, 85%, 15%, 15%, 85%, 85%, 85%, 85%