Modi Xerox Ltd. Vs. Deputy Commissioner of Income Tax

Decided On : Apr-29-1998

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: the IT Act, the IT Act, ITR 188, Order dt, the IT Act, the IT Act, Item 22, the Finance Act, the Finance Act

CARDINAL: 1, two, 93.2, 263, under s. 263, 22, 22, 4, 80, 2, 29, 20, 22, 77, 22, 84.69, 84.70, 18, 84.72, 85.17, 90.09, 22, 22, three, two, 22, 10, 10, 90.06, 90.09, 90.06, 90.09, 22, 10, 7, 20, 20, 4, 17, 22, 156, 19, 22, 10, two, 66, two, 22, 34, 604, 30, 25, 193, under s. 263, 1, 263, two, 44, 383, 13, 107, 1, 66, 42, 216, 263, 41, 79, 378, 196, 119, 210, 2, one, 156, 168, 209, 41, 685, 40, 67, 22, 1961.41, 22, 199, 55, 43, 52, 22, 6, 2, 2672, three, three, one, 1150, 64,900, two, 119, 11, 52, 77, 410, 128, two, 3, 22, two, one, 25, 473, one, one, three, 197, 6, four, 22, 263, 263, under s. 263, 143(3).The, 263, One, 79, 163, under s. 263, under s. 263, under s. 263

ORG: CIT, the Eleventh Schedule, CIT, CIT, AO, the Eleventh Schedule, CIT, Xerographic, AO, AO, the ITAT Rules, CBDT, AO, Appendix to Government of India, HSN, World Customs Organisation, CCE, Woodcraft Products Ltd., ELT, SC, HSN, HSN, HSN, HSN, HSN, HSN, CIT, HSN, ITC, HS, Industrial Development and Regulation Act, the Government of India, CORE, CCRE, IDR, CBDT, Deshbandhu Gupta &, Ors, Delhi Stock Exchange, CBDT, Union of India, Godfrey Philips India Ltd. &amp, ELT, SC, Central Board of Excise, Customs, Cigarette Manufacturers Association, CBEC, the Central Government, Dunlop India Ltd., Union of India 17.2, DCM, CIT, SC, Reliance, apex Court, Oswal Agro Mills Ltd., Collector of Central Excise, ELT, SC, Parliament, Court, CORE, Daks Copy Services, ITO, TTJ, ITD 223, xerox, xerox, Tribunal, xerox, Controller of Capital Issues, CBDT, Reliance, CIT, AO, CIT, CIT, AO, AO, CIT, ITO, Ahmedabad Engg. &amp, TTJ, Dwarkadas &amp, Co., P) Ltd., ITO, TTJ, SB, CIT, SC).27, CIT, India Ltd., CIT (iii, CIT, Scindia Steam Navigation Co. Ltd., SC, CIT, First Leasing Company of India Ltd., ITR 455, AO, AO, CIT, AO, AO, CIT, Super Cassettes Industries, P) Ltd., CIT (, ITD 530, AO, AO, CIT, Paul Bros., Bajaj Tempo Ltd., CIT (, SC, Departmental Representative, CBDT, CBDT, CIT, SC, CBDT, Bengal Iron Corpn, CTO 90, SC, Board, Tribunal, Delhi High Court, CWT, P) Ltd., the civil Court, Ambika Prasad Sonar, CIT, Learned Departmental Representative, CIT, Court, Learned Departmental Representative, Aditya Textile Industries, CIT, Ors, CIT, SC, Learned Departmental Representative, Tribunal, Asstt, CIT ITA, M. M. Ipoh &, Ors, CIT, SC, AO, Departmental Representative, the Budget Speech of, McDowell, Coca Cola, Pepsi, Ors, State of UP &amp, SC, Tribunal, CIT, ITD 271 (Bom, Learned Departmental Representative, Nut Steel Equipment, Tribunal, Departmental Representative, xerox, xerox, Departmental Representative, xerox, Departmental Representative, Novopan India Ltd., Collector of Central Excise &, Customs, SC, Central Excise Tariff Act, CETA, HSN, CETA, HSN, CETA, Customs Tariff, HSN, apex Court, Union of India 1 SCC 51, Supreme Court, Atul Glass Industries, CCE, Court, the apex Court, Departmental Representative, xerox, apparatus.47, Departmental Representative, HP, Departmental Representative, Capital Market, Departmental Representative, Xerox, CIT, AO, CIT, Departmental Representative, Departmental Representative, CIT, AO, xerox, CIT, CBDT dt, Department, CBDT, CBDT, Sec, CPC, Court, Court, Court, the apex Court, New Jahangir Vakil Mills Co. Ltd., CIT, ITO, Murli Dhar Bhagwan Dass, SC, Tribunal, Department, CIT, Dalmia Dadri Cement Ltd., Court, CIT, Belpahar Refractories Ltd., ITR 610, CIT, the Controller of Capital Issue, Department, Tribunal, xerox, xerox, HSN, World Customs Organisation, Learned Departmental Representative, xerox, XI, Xerox, xerox, CETA, HSN, HSN, CETA, Atul Glass Industries, CCE, ELT, SC, the Supreme Court, ISI, Indian Standard Institution, xerox, Godrej Pacific, HP, the Business Standard dt.9th, Royal Hatcheries, State, A.P. JT 1993, SC 248, xerox, xerox, visceribus, xerox, Xerox, xerox, Revenue, CIT, AO, AO, CIT, AO, CIT, AO, AO, CIT, Dwarka Dass &amp, Co.(P) Ltd., ITO, ITO, AAC, AAC, the Supreme Court, CIT, ITO, AO, CIT, CIT, CIT, AO, CIT, AO, AO, AO, AO, AO, AO, CIT, AO, CIT, CIT, Gabrial India Ltd., CIT, CIT, AO, AO, CIT, CIT, AO, Xerox

PERSON: Meerut, O. P. Vaish, O. P. Vaish, Ajay Vohra, Press Note, Appendix, Modi, Rank Xerox, Tamil Nadu, Mahi Traders, J. H. Gotla, Bill, Bill, Radha Soami Satsang, Rai Bahadur Hardutroy Motilal Chamaria, Jute Corpn, Jhulelal Land Dev, Corpn, P. K. Sahu, Sahu, Meattles, Sahu, Radha Soami Satsang, O. P. Vaish, R. K. K. R.International, V. P. Singh &, Monginis Bakery, Xerography, f. Xero+graphy, Sahu, Modi Xerox, The Modi Xerox, Modi Xerox, judicata.56, Pun, M. M. Ipoh, Bill, Bill, Harmonised, Modi Xerox, Bill, Bill, Nosciter, copier, Modi Xerox, Modi Xerox, Modi Xerox, XI.71, Rai Bahadur Hardutt, Roy Moti Lal Chamaria, Bernard Botein, Venkata Krishna Rice Company, O. P. Vaish

DATE: 1961, 1991-92 and, 1992, 1963, Jan., 1984, 1961, April, 1982, 1992-93, 22, 21st April, 1982, April, 1982, 27th July, 1982, 15th July, 1983, 20th Oct., 1983, 1979, 1985, 1985, 1993, 37, 1981, 1989, 1989, May, 1984, 1992, 1986-87, 1992, 1982, 1982, 1967, 1961, 1995, Jan., 1990, 1992, the 5th year, 1987-88, 1986-87, 1988-89, 1986-87, the first year, 1986-87, a subsequent year, the earlier years, 1995, 1992, Jan., 1984, 1994, 47, one assessment year, years, 1985, the previous assessment years, the subsequent years, 1987, year, one year, the following year, years, 1994, subsequent years, 1961, 1992, 29th Dec., 1997, 1968, 1987, 1993, 1995, 1948, 1994, Jan., 1998, Jan., 1984, Jan., 1984, 1961, May, 1984, 1964, a subsequent year, a particular year, that year, an earlier year, 1990, 1981, the year, subsequent years, the other year, 1977, 1981, 1986, Jan., 1998, Feb., 1998, 31st March, 1988, 1st June, 1988, 1988, 1989, 1st June, 1988, the year, Jan., 1990, 1987, the preceding years

FAC: Eleventh Schedule, manufacture.9, the XI Schedule, Himalaya

GPE: detail.5, Brussels, Shillong, Sch, assessee, India, Sch, Sch, assessee, Expln, Expln, SB, asst, Kerala, noway, Vaish, heating.46, Vaish, Sch, Brussels, Expln, assessee

WORK_OF_ART: Harmonised System of Nomenclature (, Export and Import, High Technology Reproduction and Multiplication equipment".15, English Dictionary, Collector of Central Excise 1 SCC 605, English Dictionary on Historical Numbers Vol, Change of Opinion, Capital Market

ORDINAL: first, 9th, third, 4th, 25th, 25th, 25th, 9th, second, first, firstly, secondly, 25th, first, first, 4th

PRODUCT: Para 5.16.1, 306, 323, 3 SCC 480

NORP: Hon'ble, Parliament.33

LOC: Act.54