Samir Diamond Manufacturing (P) Vs. Commissioner of Income-tax.

Decided On : May-16-1996

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

LAW: the IT Act, Chapter VI-A.3.2, Chapter VI-A, the IT Act, Chapter, Chapter VI-A., the IT Act

ORG: CIT, CIT, AO, CIT, CIT, AO, AO, AO, AO, AO, AO, CIT, AO, Revenue, CIT, Ramnath Export P. Ltd., IAC, TTJ, Tribunal, Digchem Industries, ITO, TTJ, CIT, Ministry, RA, CIT, Himson Textile Industries Ltd., the Ministry on the ground, Tribunal, CIT, AO, CIT, AO, Departmental Representative, CIT, AO, AO, Himson Textile Industries Ltd., the Ministry of Finance, Digchem Industries &, Ramnath Export, Tribunal, AO, Revenue, CIT, CIT, CIT, CIT, CIT, CIT

DATE: 1990-91, 1991-92, 1990-91, 1990-91, 1991-92, 1990-91, the years, the years, 31st March, 1991-92, 1992, 1992, 1987, 13th January, 1995, December, 1994, the years, the years, the years, 80HHA(1, December, 1994, the years, the years

CARDINAL: 3,30,692, 80J, 80HHA, 3,30,692, 143(3, 24,26,950, 80, 36,44,774, 7,28,954, 17,67,410, 80HHA and, 80, 80HHA and, 80, 6, 80HHA, 80, 80HHA and, 80, 42, 441, 80HHC, 27, 593, 80, 263, 246, 264, 143, 80HHA and, 80, 80HHA and, 80, 80, 80HHA(1, twenty-five, 80, 263

ORDINAL: first, first

GPE: yr.1990, Jp, New Delhi, Expln

PERSON: s. 80AB, wherein, Surat, Surat

MONEY: 20 per cent, 25 per cent, twenty per cent, twenty per cent, twenty per cent

FAC: the Delhi Bench

LOC: Govt