Assistant Commissioner of Income Vs. Pratibha Syntex Itd.

Decided On : Jun-16-1998

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

LAW: Shri D.A. Desai, the Ahmedabad Bench 'C' of the Tribunal, the IT Act, the IT Act, Chapter VI-A, Chapter VI-A, Chapter, Chapter VI-A, Chapter VI, Chapter VI-A, Chapter VI-A, Chapter, Chapter, the Chandigarh Bench, the Chandigarh Bench, the IT Act, ITR 149 (SO, ITR 188, Chapter, Chapter VI-A, Chapter VI-A, Chapter VI-A, Chapter VI-A, the Ahmedabad Bench, the Indore Bench, the IT Act, the IT Act

CARDINAL: two, 1., 1, 4,01.63.080, 2,30,16,767, 28(iiib, two, 80HHC, 93.2, 15 to 18, 58,37,786, 58,37,786, 58,37,786, 58,37,786, 20, 80HHC, 58,37,785, two, three, 28(iiib, 1, 621, 80HHC, 80HHC(3)(a, three, two, 1, 54, 193, 61, 80AB, 137, 318, 225, 139, 359, 224, 58, 300, 80AB, 80HHC, two, 137, 318, 225, 2, 47, 349, 155, 116, 55:,(1994, 205, 139, 359, 224, 3, 80HHC, 80HHC, 80HHC, 80HHC, 40, 65, 99, 118, 8011HC(3, 28(iiib, 114, 289, 126, 395, 216, 199, 125, 238, 214, 25, 101, 47, 349, 155, 130, 1, three, 177, 88, 2.6, 80HHC, 1o, 114, 289, 206, 202, 126, 395, 216, 125, 238, 214, 25, 101, 55, 32, 139, 359, 224, 47, 349, 155, 120, zero, 104, 243, 196, 104, 116, 196, 118, 118, 208, 24, 358, 131, three, 2.6, 7, 2, one, 621, three, 621, 572, one, 28(iiib, 25 and 26, 2.9, 94.10, two, one, three, 2, 3, 80, 28, 80HHC, 80HHC, 3, 80, 1, 1, 11, 3, 3, 3, two, three, 80HHC, 1, 2, 47, 25 and 26, 8), 13(3, 28(iiib, 80HHC, 2

DATE: 1992-93, 1993-94, 1992-93, yr.1993-94, 1992, 1992-93, 31st Dec., 1992, 31st Dec., 1992, 31st Jan., 1995, 2,72,83,997, 2,14,46,211 + 2,72,83,997, 2,72,83,997, 2,72,83,997, 1993-94, 1992-93, 1993-94, under s. 80HHC(3)(a, 19th Dec., 1991, yr.1993-94, 1996, 1997, 75, 5305, 53061Ahd/1996, Oct., 1997, 1992-93, 1993-94, 1998, 7341, 1997, 1997, 1997, 1997, 1997, 26th May, 1998, 1997, 1997, 80B(5, 1985, 1994, the earlier years, 1997, 1997, 1960, 1975, 1975, under s. 28(iiib, under s. 28, 1993-94, years, 1993, 1994, 1995, 1995, 1995, 1976, 1976, 1985, 1985, years, 1973, 1973, 1992, under s. 80HHC(3)(a, 1993, 1994, 1993, 1995, 1995, 1995, 1995, 1976, 1976, 1965, 1957, 1997, 1985, 1985, the year 1983, 1992, 1992, 1992, 1992, 1994, 1994, 1981, 1981, under s.80H1IC(3)(a, 19th Dec., 1991, 3rd Aug., 1990, 1992-93, 48, 49, 1992, 1992-93, 1993-94, 1993, 1955, 1947, 18 of 1947, 197l, years, 1992, 1992, 1992-93, 48, yr.1992-93, 1992-93, under s. 28, 1961, yr.1993-94

GPE: asst, Bombay, Delhi, asst, Expln, asst, India, India, India, India, Ahmedabad, pp, India, India, India, assessee, asst, Expln, Expln, India

ORG: AO, AO, ITA No, AO, AO, AO, 1,34,16,243, AO, AO, Law Commission, Supreme Court, AO, BOHHC, AO, AO, AO, AO, CBDT, AO, AO, Government of India, AO, Departmental Representative, Tribunal, Asstt, CIT, TTJ, the Cochin Bench, Tribunal, Avon Cycles ITD, Asstt, CIT, Hindustan Fashions ITD, Asstt, CIT, Ahmedabad Bench, Hindustan Fashions ITD.(supra, Departmental Representative, Ahmedabad Bench, Hindustan Fashions ITD, Departmental Representative, Hindustan Fashions ITD, Tribunal, the Hon'ble Kerala High Court, CIT, CTR, ITR 731, the Hon'ble Supreme Court, CIT, Kotagiri Industrial Co-operative, Tea Factory ITD, CTR, SC, Hindustan Fashion ITD., the Hon'ble Kerala High Court, CIT, the Hon'ble Supreme Court, CIT, Kotagiri Industrial Co-operative, Tea Factory ITD, Prestige Foods, CIT, TTJ, The Hon'ble Kerala High Court, CIT, CTR, ITR 731, the Hon'ble Tribunal, the Hon'ble Supreme Court, CIT, Kotagiri Industrial Co-operative, Tea Factory ITD, Union of India, CTR, SC, CIT, CTR, SC, SC, ITO, AAC, Tribunal, the High Court, CTR, SC, Departmental Representative, the Hon'ble Supreme Court, CIT, SC, CIT, Harprasad &amp, CTR, SC, SC, AO, the Cochin Bench, A.M. Moosa, Departmental Representative, Cochin Bench, A.M. Moosa, Prestige Foods ITD, Tribunal, Tribunal, AX Moosa, the Government of India, the Government of India, AO, CWT, Departmental Representative, AO, Prestige Foods ITD.(supra, Cochin Bench, A.S. Moosa, Alunedabad Bench, Hindustan Fashion ITD., the Hon'ble Kerala High Court, the Hon'ble Supreme Court, Kotagiri Industrial Co-operative, Tea Factory ITD, Departmental Representative, Forbes Campbell &amp, CIT, CTR, CIT, Lokmat News Papers, CTR, ITR, CIT, Boots Company, CTR, ITR 175, CIT, Sundaram 1yengar &amp, Sons, CTR, SC, ITR 764, CIT, Kotagiri Industrial Co-operative, Tea Factory ITD.(supra, Union of India &, CTR, SC, Tribunal, Hindustan Fashion ITD, A.M. Moosa, Asstt, CIT, Prestige Foods ITD, Cochin Bench, A.S. Moosa, Tribunal, the Hon'ble Supreme Court's, CTR, SC, SC, Departmental Representative, CTR, ITR 731, CTR, CTR, ITR 175, CTR, SC, ITR 764, SC, ITR, SC, SC, CTR, SC, SC, CTR, SC, Oxford, Hon'ble Supreme Court, CIT, Gwalior Rayon Silk Mfg, CTR, SC, CIT, CTR, SC, CIT, CTR, SC, ITO, CTR, SC, Tribunal, Departmental Representative, Departmental Representatives, the Duty Exemption Entitlement Certificate, AO, Circular, AO, CBDT Circular, the Government of India, Government, AO, AO, AO, AO, Departmental Representative, M.H. Daiyanj, CIT, Departmental Representative, Tribunal, s. BOHI1C, AO, the Hon'ble Supreme Court, Vegetable Products Co.'s, AO, Departmental Representative, Tribunal, HHC, the Imports (Control) Order, the Government of India, Customs, Tribunal, Departmental Representative, the Hon'ble Supreme Court, Haiprasad &amp, Co., the Hon'ble Supreme Court, Bajaj Tempo ITD., JWS.(India, Haiprasad &amp, Co., Haiprasad &amp, Co., the Hon'ble Supreme Court, Bajaj Tempo ITD., M1g. Co.ITD, Prestige Foods ITD, Cochin Bench, the Hon'ble Supreme Court, Departmental Representative, AO, Departmental Representative, Tribunal, Ahmedabad Bench, Prestige Foods ITD, the Cochin Bench, AO, AO, AO, the Government of India, cls.(a, the Government of India, the Government of India, the Government of India

ORDINAL: first, first, first, first, first, first, Firstly, Secondly, 6th, second, first, second, second, second

PERSON: C.A. Surat, Dilip Shivpuri, Moosa, Coch, ITA Nos, Dilip Shivpuri, Surat, Surat, V. T. Joseph, Surat, Avon Cycle, V7 Joseph, Sec, V.T. Joseph, H.H., Rama Verma, under s. 8OP(2, Dilip Shivpuri, Karamchand Premchand ITD, Avon Cycle, Avon Cycle, Dilip Shivpuri, Chandigarh Bench, Avon Cycle, Surat, Joseph, Shri Sanjay Kapadia, Surat, Cochin Bench, Chandigarh Bench, Avon Cycle, Shri Sanjay Kapadia, Shri Sanjay Kapadia, K.P. Varghese, Chandigarh, 80AB, Shri Sanjay Kapadia, per s. 80AB, Shri Sanjay Kapadia, Shri Sanjay Kapadia, Chandigarh Bench, ITD., K.P. Verghese, C. W.S., K.P. Varghese, cls.(a, Chandigarh Bench, Ahmedabad Bench, M.H. Daryani, Cochin Bench, Chandigarh Bench

NORP: Indian, Indian, HHC

WORK_OF_ART: Indore Bench, Indore Bench, Indore Bench, English Dictionary, Bench, 80A(1)- In, Indore Bench

LOC: Govt, English Dictionaiy

PRODUCT: Representative

MONEY: ninety per cent, ninety per cent, 90 per cent, 90 per cent, 90 per cent

FAC: Karamchand Premchand ITD