Pearl Polymers Ltd. Vs. Dy. Cit

Decided On : Nov-12-2001

Court : Delhi

LAW: section 80HHC, section 80HHC.'5, the Customs Act, section 80HHC, the Income Tax Act, the Companies Act, section 211, the Companies Act, the Companies Act, the Companies Act, the Income Tax Act, section 28, section 28, section 80HHC, section 80HHC, section 80HHC, section 80HHC, the Customs and Excise Act, the Income Tax Act, the Income Tax Act, the Income Tax Act, section 2(13, the Income Tax Act, section 80HHC, section 80HHC, section 80HHC, section 80HHC, section 80HHC, section 80HHC, section 80HHC, section 80HHC, section 80HHC, section 80HHC, section 80HHC, section 80HHC, section 80HHC, section 80HHC, section 80AB, section 80HHC, the Income Tax Act, section 80HHC, section 80HHC, section 80HHC, Section 80HHC(3, section 80HHC, Section 80HHC, the Income Tax Act, section 80AB, Section 80HHC, the Income Tax Act, section 80HHC, the Income Tax Act, section 80HHC, section 80HHC, section 80HHC

PERSON: ORDERR.M. Mehta, CCS1,24,635, JT, Shah Theatres, supra).27, S. Narayanan, Shri G. C. Sharma, Shri R. Ganesan, Shri G.C. Sharma, S. Narayanan, K.G. Malvandkar, B.M. Bhattachargee, Sampath Iyengar, Vol, Narayanan, Narayanan, Shri R. Ganesan, Bench, Doshi Exports, S. Narayanan, Shri G.C. Sharma, Shri R. Ganesan, Ganesan, Shri O.P. Vaish, Shri Ajay Vohra, B.B. Ahuja, Rajagopala Rao

ORG: Customs, the Honble Gujarat High Court Ahmedabad Mfg, CIT, PVC, CCB, Capital, the Commissioner (Appeals, Tribunal, DDB3,19,410, CCS, DDB, exports2,22,022Total, Tribunal, PVC, Division Bench, Question 'C', be,(b, the Reserve Bank of India, the Foreign Exchange Regulation Act, PVC, International Park Laboratories Ltd., Asstt, CIT, ITR, Reliance, the Honble Supreme Court, Ishar Alloy Steels Ltd., CIT, Prithvi Insurance Co. Ltd., Produce Exchange Corporation Ltd., CIT, Prem Spinning & Wvg, Mills Co. Ltd., CIT, CIT, CIT, Hindustan Machine Tools Ltd., Kanhiram Ramgopal, Kesoram Industries & Cotton Mills Ltd., CIT, International Park Laboratories Ltd., CIT, ITR, Special Bench, Finance, International Park Laboratories Ltd., CIT, the Central Board of Direct Taxes, CTR, CTR, CCS, Special Bench, the Honble Bombay High Court, CIT v., Shirke Construction Equipment Ltd., the Honble Supreme Court, Novopan India Ltd., Reliance, the Honble Supreme Court, CIT, Thanti Trust, CIT, J.K. Hosiery Factory, Departmental Representative, Departmental Representative, Special Bench, International Park Laboratories, Tribunal, Departmental Representative, Central Board of Direct Taxes Circular, Departmental Representative, Special Bench, the Central Board of Direct Taxes Circular, Departmental Representative, CIT, Prithvi Insurance Co. Ltd., Prem Spinning & Wvg, Mills Co. Ltd., CIT, Kesoram Industries & Cotton Mills Ltd., CIT, PVC, International Research Pack Laboratories Ltd., Asstt, CIT, Departmental Representative, Special Bench, International Research Park Laboratories Ltd., Asstt, CIT, Tribunal, Special Bench, Parliament, Parliament, the Central Board of Direct Taxes, Central Board of Direct Taxes, Parliament, the Central Board of Direct Taxes, Special Bench, the Central Board of Direct Taxes, International Research Park Laboratories Ltd., Pearl Polymers Ltd., the Supreme Court, Parliament, the Tribunal two Benches, the Rajasthan High Court, CIT, Shrishakti Trading Co., Ajit Investment Co. Ltd., Supreme Court, CIT, the Calcutta High Court, CIT, Indian Products Ltd., the Madhya Pradesh High Court, Gwalior Rayon Silk Mfg, Wvg) Co. Ltd., CIT, the Honble High Court, AIR 1970 SC, the Calcutta High Court, CIT, Sutna Stone & Lime Co. Ltd., non-Chemicals, CIT, ITD 417, International Research Park Laboratories Ltd., the Central Board of Direct Taxes, International Research Park Laboratories Ltd., BOHHC, International Research Park Laboratories Ltd., the Tribunal on the, the Supreme Court, the Supreme Court, P.P. 71 & 72, The Supreme Court, the Central Board of Direct Taxes, Board, P.P. 73 & 74, P.P. 74 & 75, P.P. 77 & 78, Shri T.V., Tribunal, P.P. 86, Tribunal, P.P. 89 & 90, Tribunal, the Honble High Courts, the Honble Apex Court, Division Bench, the Honble Supreme Court, the Honble High Court, the Honble Gujarat High Court, International Research Park Laboratories Ltd., Tribunal, Special Bench, Special Bench

DATE: 1971, the previous year, year 1986-87, 79.50/1,196.9614,748 1,74,453'4, the year, previous year, year 1992-93, 79.50 9, the assessment year 1986-87, the previous year, 1973, 46 of 1973, 1962, the assessment year, both businesses.11, 1995, 2001, '13, 1967]63ITR632(SC, 1970]77ITR739(SC, '16, 1995, 80, 1986, 1991, 1991, '21, 1990, 1990, 1961, the year, year 1986-87, '31, '33, '37, 59 to 61, 1994, 3220, 1993, 21, 21, 1961, the assessment year, 25, '45, '47, year 1992-93, year, 1986-87

GPE: India, Explanationn, India, India, India, India, India, India, India, Explanationn, India, CCS, Asstt, India, India, India, India, India, India, USSR, USA, India, Chemicals, Asstt, India, India, India, India, India, India, India, India, India, India, India, India, India, India, Ahmedabad, Explanationn, Explanationn, us, Explanationn

CARDINAL: 1982]137ITR616(Guj, 2, 79.50, 1,116.46, 1, 27,680, 1,74,453, 2,22,053, 1, 27,198, 2.22.053, 1-6-1994, 30,529, 6, 4,44,045(A)Balance, 80HHC(3)(a)4,59,655(B)Total, two, 79.50, 79.50, 4,59,655, 79.50, 4,59,655, 1, 52, two, 3, 212, one, 1, 3, 1975]98ITR20(All, 1989]175ITR212(KAR, 1988]170ITR41(MP, 1992]196ITR845(Cal, only one, 3, one, one, 2.19, 2.04, 1.95, one, two, 212, 1-4-1992, 1-4-1992, 1, two, three, three, two, two, 3, 1, two, 5, 85, 571, 1, 86, 41, 2, 7, 1,24,635, 3, 2000]246ITR429(Bom, two, 1994(73)ELT769(SC, 2001]247ITR785(SC, 1973]88ITR192(SC, 1986]159ITR85(SC, 564, 5, 24, 1-4-1992, 3, one, 49, two, one, two, 3, one, 55, 5, One, 1, 3, 3, one, 80HHC, more than one, 3, 3, one, 57, 58, 58, 3, 59, two, one, one, two, 10, 74, 1974]95ITR546(Bom, 1979]118ITR461(SC, 3, 1994]207ITR647(Cal, 1983]143ITR590(MP, 1982]138ITR37(Cal, 3, 45, 3, 3, one, three, 64 to 69, 3, 1, 3, 3, one, three, 3, three, 20, 70, 20, more than one, one, 3, 3, 3, 3, 1, 1, 3, 3, 3, 3, 3, 3, 3, two, 22, 75, two, One, 76, more than one, one, one, one, 3, 24, 76, 3, 76, 18BBA, 10CCAC, 4, 4A, 10CCAC, 10CCAC, 2, 1, 6, 3, 25, 80, 9, 3, 3, 3, 90, 89, 1982]137ITR616(Guj, at least 5

MONEY: 50 per cent, 50 per cent, 50 per cent, fifty per cent, ninety per cent, 90 per cent, 90 per cent, 90 per cent, 100 per cent, 100 per cent

NORP: Indian, Indian, Single

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

TIME: 2) Act

PRODUCT: AOs, Para 22, Para 24, Para 25, Accountant, Para 10, Bench