ircon International Ltd. Vs. Deputy Commissioner of Income Tax

Decided On : Apr-19-1999

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: the Property Act, Transfer of Property Act, the IT Act, ITR 81, Item 68, the IT Act, Protocol

CARDINAL: 1, 1,002.18, as many as eight, 7, 26/1998-99, 2, 1(a, 1(b, 1(c, 1(d, 1,23,42,79,007, 90, 289,54,61,767, 2A, six, 2E, 1,234,279,007, 10, 90, 143 to 145, 298, 472, one, five, 91, 393, 165, 155, 122, 149, 130, 36(1)(vii, 32 to 36, 75, 116, 63, 651, SC).4, 1, 103, 4, 7, 84, 8, 85, 2, 206, 13, 6, 25, 292, 300, 7, 1, 35AB, 80HHB, 150, 201, 968, 208, 355, 149, 90, 100.37, 711, 80HHB, 143, 56, 161, 217, 255, 113, 73, 769, 80HHB, 80HHB, 185, 195, 55/79, 26.23, 10, 9, 2,740.30, 3,001.33, 25.23, 793.33, 1,071.12, 1,071, 258.90, 7,260.89, 4,156.08, 15, 26.23, 225, two, 46, 144, 148, two, 17, 10, 158

ORG: Ministry of Railways, CIT, Tribunal, the Tribunal :IRCON International Appeal No, TribunalIRCON/TAX/App Revenue, IRCON International Ltd., the Government of Iraq, Government to Government, the Government of India, the Government of Iraq, Exim Bank of India, Central Bank of Iraq, UN, the Government of India, Government of India, Exim Bank, Central Bank of Iraq, USD, Foreign Exchange Fluctuation Reserve, FEFR, FEFR, Government of India, FEFR, CBDT, CBDT, Indian Project Exporters, the Concise Oxford Dictionary Eighth Edition, CIT, the Hon'ble Supreme Court, CIT, ITR 166, SC, Syndicate Bank Ltd., CIT, CIT, Tata Services Ltd., ITR 594, the Hon'ble Delhi High Court, CIT, The Hon'ble Court, the Transfer of the Properties Act, AO, Government of India, AO, CBDT, CIT, India Discount Co. Ltd., SC, Sutlej Cotton Mills Ltd., CIT, SC, the Supreme Court, CIT (1967, Departmental Representative, Government, Exim Bank, Central Bank, the Central Bank, Government of India, the Government of India, CBDT, Sutlej Cotton Mills Ltd., CIT, V.S. Dempo &amp, Co., P) Ltd., Lordships of Hon'ble Supreme Court, Sutlej Cotton Mills Ltd., CIT, UN, UN, Court of Appeal, Imperial Tobacco Co., Lordships of Supreme Court, Sutlej Cotton Mills Ltd., Treasury, The Court of Appeal, Rolls, Treasury, Treasury, the Board of Direct Taxes, Act, Tribunal, AO, Tribunal, AO, Sterling Foods, CIT, CIT, Siddaganga Oil Extractions, P) Ltd., CIT, Cement Distributors Ltd., pp. 148 &amp, Board, CAG, Sterling Foods, CIT, AAC, SC, CIT, ABC India Ltd., CIT, Cambay Electric Supply Industrial Co. Ltd., CIT, SC, Departmental Representative, Board, Novopan India Ltd., Collector of Central Excise &, Customs, SC, Government, CBDT, CBDT, Continental Construction Co.vs, CIT, the Supreme Court, Continental Construction Ltd., CIT (, SC, Novopan India Ltd., Collector of Central Excise &, Customs, Melamine, Central Excise Tariff, Lordships, CBDT, ITO, Iraqi Government, the Iraqi Government the, the Government of India and Government of Iraq, Government of India, the Iraqi Government, the Government of India, the Government of India and Government of Iraq, Schedule M, Governments of India &, IRAQ Project, the Supreme Court, Godhra Electricity Co. Ltd., CIT (1997, ITR, SC, Modi Rubber Ltd., AO, Departmental Representative, Lordships of Supreme Court, CIT, Shoorji Vallabhdas &amp, Co., SC, the Government of India and Government of Iraq, Governments of India, the Government of India, Departmental Representative, the Government of India, State Bank of Travancore, CIT, SC, Godhra Electricity Co.Ltd., CIT, State Government of, LSC Company, The State Government, the Electricity (Supply) Act, Court, the High Court, the Gujarat High Court, the Supreme Court, the Government of Gujarat, the High Court, the State Government, the Hon'ble Supreme Court, Godhra Electricity Co.

DATE: 1995-96, 1st July, 1998, 6, 26th November, 1998, 1st July, 1998, 1979, 1982, 1983, 1990, 17th November, 1993, a period of 7 years, 1st April, 1994, 17th November, 1993, the end of each year's, 1,48,22,66,649, 31st March, 1995, August, 1995, 24th March, 1995, every year, the year, 1990, 1990, 1973, 1987, 1988, 1980, 1984, the last 10 years, 1970, 1979, 17th November, 1993, March, 1990, 1994, 1943, under s. 36, such.11, 1984-85, 1984, 1993, 1994, 28th June, 1995, June, 1995, August, 1995, the year, May, 1996, the year, 1995-96, the year, July, 1995, six months, year, 1965, 1986, 1996, 1983-84, 1978, under s. 80E(i, 1994, six months, a period of years, 1990, 1992, the financial year 1981-82, year 1983-84, year 1984-85, 1983, 15th March, 1984, 1984, 9th January, 1985, the year 1985, 15th July, 1986, the year 1986, 16th April, 1987, the year 1987, 17th February, 1988, the year 1988, 14th March, 1990, the years 1989 and 1990, 14th March, 1990, 1990, the end of 1990, 1st January, 1991, 31st January, 1991, 1st February, 1991, the financial years 1991-92 to 1994-95, the financial year 1994-95, 31st March, 1995, the year Rs, January, 1991, 31st March 1995, the year Rs, 1962, 15th March, 1984, 1985, 1986, 1987, 1988, 1989, 1990, March, 1990, 1st January, 1991, 31st January, 1991, 31st January, 1991, 1986, 1948, February, 1969

GPE: New Delhi, Tribunal, Iraq, Iraq, Iraq, Iran, Iraq, Kuwait, Iraq, US, Iraq, Iraq, Iraq, Iraq, Iraq, India, assessee, the United States, the United States, India, Iraq, India, India, Iraq, India, Iraq, Iraq, Iraq, Iraq, Iraq, Iraq, assessee, Godhra

ORDINAL: first, first, 31st, first, first, first, first, first, first, second, 31st, 7th, first, first, 26th

PERSON: Ground Nos, Deptt, Shri D. B. Desai, N. M. Mulchand, Mohan Bhai, Pamma Bhai, Addl, Mohan Bhai, Pamma Bhai, Addl, Kar, J. Dalmia, Dhun Dadabhoy Kapadia, Kelly, Shri Desai, Kar, Kar, Navneet Lal C.Javeri, K. K. Sen, Sreeram Aggarwal, Pat, Lordships, Navneet Lal C. Javeri, Sreeram Aggarwal

NORP: Iraqi, Indian, Indian, Iraqi, Indian, Indian, Indian, American, Iraqi, Iraqi

WORK_OF_ART: Government of Iraq, Similarly Law Laxicon-Digest

MONEY: 12.08 per cent, one US dollar, 8 per cent

QUANTITY: 225/161/95-IT-II

PRODUCT: 191, Act.10, 302