Assistant Commissioner of Income Vs. Pratibha Syntex Ltd.

Decided On : Jun-16-1998

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

LAW: 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-A, Chapter VI-A, Chapter VI-A, Chapter, Chapter, the Chandigarh Bench, the Chandigarh Bench, the IT Act, Chapter VI-A, 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: 1, two, 1, 2, 1, 2,30,16,767, 2, 28(iiib, two, 80HHC, 93.2, 15 to 18, 58,37,786, 6,48,97,601 5,84,07,841(b, 9,05,143, 7,03,35,471/15,05,69,690, 58,37,786, 58,37,786, 58,37,786, 20, 80HHC, 58,37,785, two, three, 28(iiib, 621, 80HHC, 80HHC(3)(a, three, two, 1, 54, 193, 59, 61, 734, 80HHC, 80AB, 225, 224, 58, 80AB, 80HHC, 80HHC, two, 80HHC, 225, 2, 155, 205, 224, 3, 80HHC, 80HHC, 80HHC, 80HHC, 40, 99, 118, 80HHC, 28(iiib, 206, 101, 155, 1, three, 88, 2.6, 80HHC, 206, 202, 216, 199, 214, 101, 55, 32, 224, 155, zero, 196, three, 2.6, 7, 2, one, 621, three, 621, 572, one, 28(iiib, 25 and 26, 2.9, 94.10, two, one, 80HHC, three, 2, 80HHC(1, 3, 80, 28, 28, 80HHC, 80HHC, 3, 1, 11, 3, 3, 3, 80HHC, 3, two, three, 80HHC, 1, 2, 47, 25 and 26, 8), 80HHC, 13(3, 28(iiib, 80HHC, 2

DATE: 1992-93, 1993-94, 1992-93, yr.1993-94, 1992, 1992-93, 31st December, 1992, 31st December, 1992, 31st January, 1995, 2,72,83,997, 2,72,83,997+ B. 2,72,83,997, 2,14,46,211 + 2,72,83,997, 2,72,83,997, 2,72,83,997, s.80HHC(3)(a, 1993-94, 1992-93, 1993-94, under s. 80HHC(3)(a, 19th December, 1991, yr.1993-94, 1996, 1997, 75, 5305, October, 1997, 1992-93, 1993-94, 1998, 1997, 1997, 1997, 26th May, 1998, 1997, 80B(5, 1985, 1994, under s. 80P(2, the earlier years, under s. 80P(2, 1997, 1960, 1975, under s. 28(iiib, under s. 28, 1993-94, years, 1994, 1976, 1985, years, 1973, 1992, under s.80HHC(3)(a, 1994, 1993, 1995, 1995, 1976, 1965, 1957, 1997, 1985, the year 1983, 1992, 19th December, 1991, August, 1990, 1992-93, 48, 49, 1992, 1992-93, 1993-94, 1993, 1955, 1947, 18 of 1947, 1971, years, 1992, 1992, 1992-93, 48, yr.1992-93, yr.1993-94, 1992-93, under s. 28, 1961, 1993-94

GPE: asst, Bombay, Delhi, asst, Expln, asst, India, India, India, Ahmedabad, pp, India, India, India, asst, Expln, Expln, C.W.S.

ORG: AO, AO, ITA No, AO, AO, AO, 1,34,16,243, AO, interest commission &amp, AO, Law Commission, Supreme Court, AO, AO, AO, AO, AO, CBDT, AO, AO, Government of India, AO, Departmental Representative, Tribunal, Asstt, CIT, TTJ, the Cochin Bench, Tribunal, Avon Cycles Ltd., Asstt, CIT, TTJ, Chd, Hindustan Fashions Ltd., Asstt, CIT, TTJ, Ahmedabad Bench, Hindustan Fashions Ltd., Departmental Representative, Ahmedabad Bench, Hindustan Fashions Ltd., Departmental Representative, Hindustan Fashions Ltd., Tribunal, the Hon'ble Kerala High Court, CIT, ITR 731, the Hon'ble Supreme Court, CIT, Kotagiri Industrial Co-operative, Tea Factory Ltd., SC, Hindustan Fashion Ltd., the Hon'ble Kerala High Court, CIT, the Hon'ble Supreme Court, CIT, Kotagiri Industrial Co-operative, Tea Factory Ltd., Prestige Foods Ltd., CIT, TTJ, The Hon'ble Kerala High Court, CIT, ITR 731, the Hon'ble Tribunal, the Hon'ble Supreme Court, CIT, Kotagiri Industrial Co-operative, Tea Factory Ltd., P) Ltd., Union of India, SC, CIT, SC, ITO, AAC, Tribunal, the High Court, SC, Departmental Representative, the Hon'ble Supreme Court, CIT, Karamchand Premchand Ltd., SC, CIT, Harprasad &amp, Co., SC, AO, the Cochin Bench, Departmental Representative, Cochin Bench, Prestige Foods Ltd., Tribunal, Tribunal, the Government of India, the Government of India, AO, CBDT, Departmental Representative, AO, Prestige Foods Ltd., Cochin Bench, Hindustan Fashion Ltd., the Hon'ble Kerala High Court, the Hon'ble Supreme Court, Kotagiri Industrial Co-operative, Tea Factory Ltd., Departmental Representative, Forbes Campbell &amp, Co. Ltd., CIT, CIT, Sons, ITR 764, SC, CIT, Kotagiri Industrial Co-operative, Tea Factory Ltd., P) Ltd., Union of India &, SC).7, Tribunal, Hindustan Fashion Ltd., Asstt, CIT, Prestige Foods Ltd., Cochin Bench, Tribunal, the Hon'ble Supreme Court's, Vegetable Products Ltd., SC, Departmental Representative, ITR 731, ITR, ITR 175, ITR 764, SC, ITR, SC, SC, SC, SC, Oxford, Hon'ble Supreme Court, CIT, Gwalior Rayon Silk Mfg, Co. Ltd., ITR 149 (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, CIT, Departmental Representative, Tribunal, 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, Karamchand Premchand Ltd., Harprasad &amp, Co., the Hon'ble Supreme Court, Bajaj Tempo Ltd., Co. Ltd., Harprasad &amp, Co., Harprasad &amp, Co., the Hon'ble Supreme Court, Bajaj Tempo Ltd., Co.Ltd., Prestige Foods Ltd., Cochin Bench, the Hon'ble Supreme Court, Vegetable Products Ltd., Departmental Representative, AO, Departmental Representative, Tribunal, Ahmedabad Bench, Prestige Foods Ltd., 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, 3rd, second, second, second

PERCENT: 90%, 6,48,97,601 ---------------90%, 90%, rent90%, 90%

PERSON: Shri D. A. Desai, Shri Y. P. Trivedi, Shri R. N. Vepari, C.A. Surat, Dilip Shivpuri, A. M. Moosa, Coch, ITA Nos, Dilip Shivpuri, Surat, Surat, V. T. Joseph, Surat, A. M. Moosa, Avon Cycle, V. T. Joseph, Sec, V. T. Joseph, H. H., Rama Verma, Dilip Shivpuri, A. M. Moosa, Avon Cycle, A. M. Moosa, A. M. Moosa, Avon Cycle, Dilip Shivpuri, A. S. Moosa, Chandigarh Bench, Avon Cycle, Surat, V. T. Joseph, T. V. Sundaram Iyengar &amp, Shri Sanjay Kapadia, Surat, Cochin Bench, A. M. Moosa, Chandigarh Bench, Avon Cycle, A. S. Moosa, Shri Sanjay Kapadia, Shri Sanjay Kapadia, Chandigarh, 80AB, Shri Sanjay Kapadia, per s. 80AB, Shri Sanjay Kapadia, Shri Sanjay Kapadia, M. H. Daryani, Chandigarh Bench, K. P. Verghese, K. P. Varghese, Chandigarh Bench, Ahmedabad Bench, M. H. Daryani, Cochin Bench, Chandigarh Bench

NORP: Indian, Indian

PRODUCT: s. 80AB, Representative

WORK_OF_ART: Indore Bench, Indore Bench, Indore Bench, English Dictionary, English Dictionary, Bench, Indore Bench

LOC: Govt, Expln

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