The Motor and General Finance Ltd. Vs. Commissioner of Income Tax-vi

Decided On : Oct-30-2009

Court : Delhi

LAW: the Income Tax Act, Section 143(1)(a, Section 254A, Section 143(3, Section 154, Section 214(1, Section 240, Section 237, Section 240, Section 143(1)(a, Section 143(3, Chapter, Section 240, Section 241, Section 241, Section 240 of the Act, Section 243, Section 244A, Section 143(1)(a, Section 244

ORG: A.K. Sikri, Motor & General Finance Ltd., Goodwill India Ltd., the Income Tax Appellate Tribunal, the Supreme Court, Sandvik Asia Ltd., AO, ITA No, of.3, Motor & General Finance Ltd., TDS, TDS, Income Tax (Appeal, Tribunal, Tribunal, Tribunal, Tribunal, AO, Tribunal, Income Tax, the Supreme Court, Sandvik Asia Ltd., AO, Tribunal, the Supreme Court, Sandvik Asia Ltd., the Supreme Court, Sections 214, the Supreme Court, CIT, Modi Industries Ltd., Sections 214, the Supreme Court, the High Court, the Apex Court, the Supreme Court, Sections 240, Department, Department, Department, the Gujarat High Court, Sections 214 and 244(1)(a, the Supreme Court, Court, Act, the Supreme Court, Court, Learned Counsel, Court, the Bombay High Court, Court, Sections 214, High Courts, Court, The High Court, Department, Department, the Income Tax Deparmtent, Income Tax, the Supreme Court, The Gujarat High Court, D.J. Works, ITR 227, Department, the Gujarat High Court, Tribunal, Department, xx xxThis Court, the Madhya Pradesh High Court, the Gujarat High Court, Court, the Supreme Court, TDS, Tribunal, Tribunal, AO, Central Government, Central Government, Central Government, Central Government, granted.14, AO, Tribunal, Department, General Finance Ltd., the assessee----------------------------------------------------------------------------------------------Date of Date of its, Date, CIT, AO, General Finance Ltd., Amount Progressive, Sandvik Asia Ltd., Court, TDS, Tribunal, Tribunal, Tribunal, Sandvik Asia Ltd.

NORP: J.1, Gujarat, contra

DATE: years, 'every month, Section 244A(1)(b, 1961, 2006, year 1994-95, 1977-78, 1978-79, 1981-82, 1982-83, 1995, 27.3.1998, 12 to 17 years, the day, up to 17 years, 2004, 12 to 17 years, 1.7.1989, 1.4.1989, 12 to 17 years, April 30, 1997, March 27, 1998, 17 years, 1887 of 1992, April 30, 1997, March 27, 1981, April 30, 1986, the assessment year 1978-79, up to 17 years, 1992, 1994, 2002, three months, the end of the month, three months, the end of the month, the period of three months, the period of three months, a period of, three months, the end of the month, the period of three months, the 31st day of March, 1975, one month, three months, the end of the month, three months, the end of the month, three months, the end of the month, the period of three months', 1994-95, 15.5.2006 3.8.2006, 18.12.2006, 1994-95 Calculation, 3,00,000-----------------------------------------------------------------------------------------------17.3.97 30,00,000, 1,40,000-----------------------------------------------------------------------------------------------9.5.97 10,00,000, 1,50,000-----------------------------------------------------------------------------------------------9.7.97, 42, 84,00,000-----------------------------------------------------------------------------------------------16.10.97 10,00,000 2,00,00,000, 7,13,037-----------------------------------------------------------------------------------------------25.2.02, 31.3.04 95,95,156, 12 to 17 years

PRODUCT: the 'Act', Section 244Aorder

CARDINAL: 2, 244(1, 6, 244(1, 214(1, 244(1, 244(1, 2, 17, 244, 40, 195, 210, 5, 254, 606, 243, 244, 1, 1, 1, 1, 1, 26.3.2003, 2,88,489, 28.1.2004, 1,15,54,601dt, 28.11.2003, 2,51,39,848dt.3.3.2006, 57,99,446 55,50,122, 3,16,90,575, payable-----------------------------------------------------------------------------------------------14.10.96 25,00,000 25,00,000, 25,000, 25,00,000, 50,000, 25,00,000, 2,60,000, 25,00,000, 10,00,000, 1,60,00,000, 1,60,000, 10,00,000, 1,70,00,000, 30.9.97, 3,80,000, 10,00,000, 31.5.01, 28.2.02, 13,50,000, 10,00,000, 1,16,90,575, 30.4.03, 26.3.03/29.05.03, 1.9.03 to, 8,73,842, 1,95,32,914 1.3.04 to 30.7.06, 3.8.06, 5000/-

PERCENT: 15%, 12%, 1%, 1%, 31.3.97 4 1%, 1%, 1 1%, 1%, 1%, 1 1%, 1%, 1%, 0.75%, 3,16,90,575 1.3.02 to 31.5.02 3 0.75%, 11 0.66%, 0.66%, 0.50%, 0.50%, 6 0.5%

GPE: p.a., Sections 240, p.a. ', A.Y., A.Y.

PERSON: Narendra Doshi, namely:(a, Chimanlal S. Patel's, Narendra Doshi's, al beit, Intt, 75,00,000 1.12.96

ORDINAL: first, first

MONEY: twelve per cent, twelve per cent

LOC: Sandvik Asia

TIME: 50,00,000 1.11.96, 1,70,000-----------------------------------------------------------------------------------------------21.8.97 10,00,000