Pearl Agencies Vs. Deputy Commissioner of Income Tax

Decided On : Sep-12-1996

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: the FERA Act, the Finance Act, ITR 67, ITR 65 (Mad, the Finance Act, the FERA Act

CARDINAL: 1, 11,46,432, 11,46,432, 11,46,432.4, 557, 322, 327, 328, 59 to 62, 11,46,432, 87, 103, 10, 11,46,432, 36(1)(vii, 80, 54, 9, 120, 792, 1986.11, one, 48, 77, 186, 143, 161, 158, 97, 265, 36(1)(vii, 11,46,432, One, 155(4A, 155(5, 2, 1 to 8, 59 to 62, 28,84,021, 11,46,432, One, 130, 24, 143, 11,46,432

DATE: 1986-87, the year, the financial year, the year, the financial year 1982-83, the financial year 1982-83, the financial year 1982-83, 1985-86, 21st March, 1986, March, 1986, 25th January, 1988, 10th December, 1987, 30th March, 1993, 30th March, 1993, the financial year 1985-86, 1986-87, 21st March, 1986, 1986-87, the year, 1961, the year, 1455, the year, the year, 30th March, 1993, the year, 1989, the year, the year, 21st March, 1986, this year, 1979, the year, 30th March, 1993, couple of days, 12th August, 1996, 12th August, 1996, 21st August, 1996, 21st August, the year, that year, the previous year, an earlier previous year, year 1982-83, 1983-84, 1990, April, 1991, 1963, 1970, 1990, the year, 1983, 1986, 1986, the year, 1961, the relevant year, the accounting year, an earlier accounting year, the year, the accounting year, the year, the accounting year, an earlier accounting year, the year 1982 and, 1983, the respective years, the year, 1983, April, 1983, the previous year, preceding year, 1990, April, 1991, the relevant years, 1987, April, 1989, that previous year, that previous year, the year, the years, the 8 years or, 10 years, the earlier years, the year, 30th April, 1993, the year, 21st March, 1986, March, 1986, 21st March, 1986, 1986-87, the year, 30th March, 1993, 1986-87, the year 1982-83, 6th September, 1983, 15th January, 1985, March, 1986, 21st March, 1986, October, 1989, 31st March, 1983, the financial year 1982-83, this year, the financial year 1982-83, 1986-87, the month of August, 1996, 30th March, 1993, 1st March, 1986, 21st March, 1986, the year, 1986-87, March, 1986, March, 1986, the year, the relevant year, 21st March, 1986, the year, the year, 30th March, 1993, March, 1986, 6C. 14, 360 days, the previous calendar year, 21st March, 1986, March, 1986, the year, the year, 1986-87, 1961, 1981, 1953, 1983, the year, 1961, the year

ORG: AO, RBI, AO, AO, RBI, the High Power Committee, the Ministry of Finance, Government of India, CIT, RBI, The Government of India, Ministry of Commerce, CIT, RBI, AO, RBI, the German Courts, the German Higher Regional Court, RBI, New Bank of India, RBI, The New Bank of India, RBI, RBI, RBI, RBI, RBI, RBI, RBI, Departmental Representative, RBI, RBI, RBI, RBI, ITO, Oswal Emporium, Pradeshiya Industrial &amp, Investment Corps.of India Ltd., CIT (1996, TTJ, RBI, Departmental Representative, AO, CIT, Departmental Representative, Departmental Representative, RBI, RBI, RBI, the German High Court, RBI, Assam Roller, CIT, Jethabhai Hirji &amp, CIT, Bench, RBI, Departmental Representative, Co. Ltd., CIT, SC, CIT, Birla Bros., P) Ltd., SC, Departmental Representative, Departmental Representative, Sarangpur Cotton Mfg. Co. Ltd., CIT, CIT, Sri Vinayaga Pictures, CIT, CIT (1974, AP, inter alia, the Direct Tax Laws (Amendment) Act, AO, RBI, RBI, RBI, Departmental Representative, RBI, Departmental Representative, Departmental Representative, RBI, the Higher Regional Court, Higher Regional Court, the Supreme Court, Higher Regional Court, the New Bank of India, RBI, RBI, RBI, RBI, the Higher Regional Court, New Bank of India, The New Bank of India, New Bank of India, the District Court, Court, the New Bank of India, the District Court, the District Court, Higher Regional Court, The Higher Regional Court, Pearl Agencies, Supreme Court, the High Court of Germany, AO, Departmental Representative, New Bank of India, RBI, RBI, the Higher Regional Court, the Supreme Court, the Higher Regional Court, RBI, the Higher Regional Court, the Supreme Court of Germany, the Higher Regional Court, the Higher Regional Court, RBI, the Regional Higher Court, RBI, Court, Court, the Enforcement Directorate, the Central Bureau of Investigation, the Manual on Export, RBI, RBI, RBI, RBI, RBI, RBI, RBI, the Regional Higher Court, CIT, CIT, Jwala Prasad Tiwari, Co. Ltd., CIT

GPE: West Germany, us, Germany, India, Germany, Rs.)560, Pearl Agency, West Germany, New Delhi, asst, Chaturvedi, Pithisaria, West Germany, West Germany, India, Bros., India, India, India, Germany, Germany, Germany, Germany, asst, asst, Germany, Germany, West Germany, West Germany, Aachen, West Germany, Germany, Germany, Germany, West Germany, Germany, Germany, Germany, Germany, Germany, Germany, Vithaldas

PERSON: S. Narayanan, Shri Satish Batra, Tolstoy Marg, Vol, Satish Batra, Flour Mills, Jethabhai Ramdas, under s. 8OHHC, under s. 8OHHC, under s. 8OHHC, under s. 8OHHC, under s. 8OHHC, under s. 8OHHC, under s. 8OHHC, A. V. Thomas &amp, G. P. Singhi, N. Annajee Rao &amp, under s. 8OHHC, under s. 8OHHC, under s. 8OHHC, Nos, Satish Batra, Batra, Sarangpur Cotton Mfg

FAC: Pearl Agencies GMVH, Departmental, Departmental

NORP: German, German, German, Bom).10, German, German, German, German

EVENT: ITD 241

ORDINAL: second, 4th

MONEY: 1 per cent, 5 per cent, 5 per cent, 10 per cent