Sedco Forex International Drilling Inc. and ors. Vs. Assistant Commissioner of Income-tax.

Decided On : Mar-26-1996

Court : Delhi

LAW: the IT Act, the IT Act, the General Clauses Act, the Customs Act, the Merchant Shipping Act, the IT Act, Article II, the IT Act, Article XIV'(1, the IT Act, the IT Act

ORG: ORDERSMT MOKSH MAHAJAN, Sedco Forex International Drilling Inc., Oil & Natural Gas Commission, ONGC, the Sedco Forex International Drilling Inc., XIV, the Agreement for Avoidance of Double Taxation, AADT, AO, the Tribunal Bombay Bench B, Oceanic Contractors Inc., ITO, TTJ, Dictionary, SEDCO, the Ministry of Surface Transport, Bombay High Court, Amar Shipping Management, Sedco Forex International Drilling Inc., Departmental Representative, CBDT, CIT, Tribunal, Departmental Representative, SEDCO, Oil & Natural Gas Commission Ltd., Tribunal, Oceanic Contractors Inc., ITO, Inter Ocean Shipping, P) Ltd., SEDCO, the Random House Dictionary, Phrases Legally Defined, Strouds Judicial Dictionary of Words, Phrases, SEDCO, Oil & Natural Gas Commission Ltd., the Honble Bombay High Court, Amar ship Management (P) Ltd., Lordships, SEDCO 445, the Government of India, the Ministry of Surface Transport, the Ministry, Department, SEDCO, Act, Madras High Court, CIT, First Leasing Company of India, ITR, it', P) Ltd., Tribunal, Tribunal, ITA No, Departmental Representative, Tribunal, Tribunal, Sedco Forex International Inc., Tribunal, the Agreement for Avoidance of Double Taxation, AADT, AADT, CBDT, the Honble Andhra Pradesh High Court, CIT, Visakhapatnam Port Trust, AADT, Sedco Forex International Inc., Department, AADT, the Supreme Court, Tirunelveli Motor Bus Service Co. Ltd., CIT, the Allahabad High Court, Departmental Representative, AADT, Agreement, AADT, AADT, the Agreement for Avoidance of Double Taxation, AADT, AADT, Boards Circular, the Boards Circular, the Andhra Pradesh High Court, Visakhapatnam Port Trust, AADT, the Agreement for Avoidance of Double Taxation, XII, the Contracting State, Contracting State, Contracting State, AADT, resources;(bb, Contracting State, Contracting State, Contracting State, Contracting State, DTAA, State, AADT, ONGC, AADT

PERSON: A.M., J. Sillard, J., Salary, M. A. Dalvi, Tara Rao, Sagar Samrat, John B. Saunders, Lincolns Inn, Barrister, Navigation, John S. James, Navigation, Sikorsky S61, Lordships, Sagar Samrat, Lordships, Art, Art, Delhi Bench, Benches, Delhi Bench B, SFIDI, Karamat Khan v. CIT, a)(b)(c, SFIDI, SFIDI

GPE: Liberia, India, India, India, India, France, India, Dictionary, Liberia, India, India, India, India, India, India, India.9, India, France, India, France, India, India, India, India, India, France, France, France, India, India, France, France, Liberia, France, India, France, Pakistan, India, Pakistan, Pakistan, Bangladesh, India, India, Pakistan, Bangladesh, India, India, France, the Contracting States, the Contracting States, the Contracting States, the Contracting States', India, France, the Contracting States', India, France, India, France, India, France, France, India, India, India, India, France, France, the Contracting States, the Contracting States, France, France, India, India, India, France, India

DATE: November, 1985, two years, 35 days, 35 days, 90 days, the year, 1990, 29th January, 1987, 1870, 1962, 1995, s. 10(6, the day, 35 days, 35 days, 30th March, 1988, 5289, 5290, 5292, 5295, 5309, 5320, 5324, 2nd April, 1982, less than 183 days, the previous years, 1972-73, 10th December, 1947, December 1971, 1972-73, years, years, 183 days, the taxable year, more than three months, the taxable year, less than 183 days, the year

CARDINAL: three, 36, 640, one, 9, 28, 31, 2).Ship, 24, one, two, 33, 445, 100, 4, 520, 216, 445, 9, 9, 445, 9(1, 333, 1983]144ITR146(AP, II, 1970]78ITR55(SC, 1965]58ITR642(All, 2, 8, 1, II, 2, 333, 359, 28, one, 1, one, 1, 2, one, one, II, one, one, one, 1, II, 2, one, II

ORDINAL: third, third, first, first, first, first, first, second, third, third

PRODUCT: 445, 445

LANGUAGE: English

EVENT: Customs Act

NORP: French, Indian, Indian, French, Indian, French, French, Indian, or(3, French, French

MONEY: 10 per cent