Bombay Burmah Trading Corpn. Ltd. Vs. Assistant Commissioner of Income

Decided On : Jan-15-2001

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: the IT Act, Section 58, the IT Act, the Ahmedabad Bench, Article 7(2, Article 7(1, Article 3(g, Article 7(1, Article 7(1, Article 7(2, Article 7(1, Article 7(3, Article 7(3, Article 7(3, Article 7(4, Article 7(3, the Tanzanian Treaty, ITR 130, ITR 34, ITR 67, Section 37(3, Section 37(2A, Section 40A(5, Section 40A(5, Section 40A(5, the Payment of Bonus Act and Section 36(1)(ii, Payment of Bonus Act, the Payment of Bonus Act, Section 36(1)(ii, Section 37 also.58, the Payment of Bonus Act, Section 36(1)(ii).In, Section 37(3A, Section 37(3A, Section 37(3A, Section 31

CARDINAL: 1, three, 154, 148, 165, 165, 15, 165, two, 100, only one, 1,65,000, two, 165, 100, 17, 116, 4A, 4A, 4A, 165, allowed.10, 226, 625, 100, only one, 229, 8, 74, 222, 76, 974, 4A, 160, two, two, 100, one, more than one, 4, 7, 211, 368, 1, two, 7(2, 3, 25, two, 5, 25,68,323, 6, One, 67, 132, 27, 40, 177, 236, 157, 207, 231, 3, 25,68,323, 5, 6, 16,356, 232, 324, 16,356, 8, 1,30,840, 1,30,840, 9, 45,000, 1,643, 10, 90,000, 34,891, 56,000 + Rs, 34,000, 221, 695, 450, 1994.49, 11, 3,21,535, 12, three, Two, 133, two, 21,150, 211, 357, 21,150, 229, 325, 86,960, 4,176, 2,69,950, 4,176, 2,69,950, 192, 198, 4,21,919, yr.1984-85, 177

ORDINAL: 22nd, First, 25th, Firstly, Secondly, 1st, 1st, 6th, 25th, 1st, Firstly, 25th, second, third, third, third, First, second

DATE: Feb., 1990, 1985-86, 1985, July, 1982, March, 1984, July, 1982, March, 1984, March, 1988, 23rd March, 1984, Jan., 1985, 18th Sept., 1984, 26th Sept., 1984, 27th Sept., 1984, 23rd March, 1984, March, 1984, September, 1984, eight years, five years, today, 1985-86, 1986-87, 1961, 1979, Oct., 1996, Oct., 1999, 1997, 1998, 1525, 1996, 1994, 1993, Oct., 1999, 2002, Oct., 1996, today, one year, the year, eighteen years, one year, thirteen years, Oct., 1999, 23rd March, 1984, March, 1984, September, 1984, September, 1984, earlier year, 1995, the earlier year, 2nd Aug., 1983, 13th Oct., 1983, 1968, 1981, 1955, 1960, 1983, 1984-85, 18th July, 1994, that year, this year, 1989, 1999, 1986, 1994, 1017, 1998, 1984-85, that year, This year, 37, 1998, earlier years, 1996, yr.1984-85, 18th July, 1984-85, 1982-83, 1983, 1984-85, earlier years, the earlier years, three preceding years, 1984-85, the earlier years, this year, yrs.1982-83, 1983-84, the next year, the year, 1982, the year, 1995, 1998, 1984-85, 1991, 1992, 1989

GPE: Assessee, Patalganga, Bombay, ISGEC, Bombay, asst, assessee, Bombay, Expln, Expln, Expln, assessee, Patalganga, Mumbai, Expln, Expln, Banyan, Banyan, allegation.21, India, Tanzania, Assessee, India, Tanzania, Tanzania, India, assessee, India, India, Tanzania, Tanzania, Tanzania, Tanzania, Tanzania, India, India, India, Tanzania, India, Tanzania, India, Tanzania, India, Tanzania, Tanzania, India, Tanzania, India, Tanzania, Tanzania, India, India, India, India, assessee, India, Tanzania, India, USA, assessee, Wavin, Wavin, India, India, India, India, Mumbai, asst

ORG: Bombay Dyeing and Manufacturing Co. Ltd., Bombay Dyeing, the Supreme Court, McDowell &amp, Co. Ltd., CTO, AO, Bombay Dyeing, Tata Projects Ltd, Tata Projects Ltd., ISGEC, AO, Bombay Dyeing, AO, Bombay Dyeing, the Company Law Board, Bombay Dyeing, Bombay Dyeing, Bombay Dyeing, Bombay Dyeing, AO, AO, DMT Plant, Bombay Dyeing, Bombay Dyeing, AO, AO, McDowell, Bombay Dyeing, Nil, Bombay Dyeing, Bombay Dyeing, Bombay Dyeing, AO, CIT, Katihar Jute Mills, Bombay Dyeing, WDV, the Supreme Court, CIT, Podar Cements, SC, Courts, Departmental Representative, Department, McDowell &amp, Co. Ltd.'s, Bombay Dyeing, Bombay Dyeing, Tribunal, Supreme Court, National Thermal Power Corporation Ltd., CIT, ITR 383, SC, ITD 332, Banyan &, Tribunal, Paramount Pollution Control Ltd, the Mumbai Bench, Berlia Chemicals &, P) Ltd., TTJ, Tribunal, Berlia Chemicals &, P) Ltd., McDowell &amp, Co. Ltd. 's, Supreme Court, McDowell &amp, Co. Ltd.'s, Court, McDowell &amp, Co. Ltd.'s, the Gujarat High Court, Berry v. CIT, the High Court, McDowell &amp, Co. Ltd.'s, Supreme Court, Court, McDowell, Bombay Dyeing, Gujarat High Court, Berry's, McDowell &amp, Co. Ltd. 's, Berlia Chemicals &, P) Ltd., Tribunal, Bombay Dyeing, Departmental Representative, McDowell &amp, Co. Ltd. 's, sham, Tribunal, Berlia Chemicals &, P) Ltd., Bombay Dyeing, Bombay Dyeing, AO, AO, AO, McDowell, it.23, Next, AO, the Double Taxation Avoidance Agreement, DTAA, AO, Contracting State, AO, AO, AO, DTAA, DTAA, Reliance, CIT, DTAA, DTAA, Contracting State, the Contracting State, Contracting State, PE, DTAA, Department, Contracting State, PE, PE, PE, PE, Contracting State, the Contracting State (, the Contracting State (, DTAA, DTAA, DTAA, Department, PE, PE, PE, American Cyanamid Co., AO, Mysore Kirloskar Ltd v., CIT, CIT v. Service Station Equipment, Assam Bengal Cement Co. Ltd v., CIT, SC, Pingle Industries Ltd., CTT, SC, Tribunal, Alembic Chemical Works Co. Ltd., CIT, SC, CIT, ITR 544, SC, Asstt, CIT, Works Ltd., Bajaj Tempo Ltd., CIT, CIT, Kirloskar Tractors Ltd., Departmental Representative, AO, Supreme Court, Bombay Burmah, Bajaj Tempo Ltd., Bombay High Court, the Bombay High Court, Kirloskar Tractors Ltd, AO, Departmental Representative, Reliance, the Calcutta High Court, CIT, Coates of India Ltd., AO, allowed.46, Willmgdon Club, Bombay Cricket Association, AO, AO, AO, Geoffrey Manners &amp, Co. Ltd., CIT, Tribunal, ITA No, Tribunal, AO, Tribunal, Tribunal, AO, Tribunal, Tribunal, AO, Tribunal, Tribunal, Tribunal, Tribunal, AO, Tribunal, AO, AO, Geoffrey Manners, Poona, the Gujarat High Court, CIT, Suhrid Geigy Ltd., AO, CIT, AO, CIT, Acrow India Ltd., ITR, Departmental, AO, AO, AO, AO, Tribunal, Calcutta High Court, CIT, Hindustan Motors Ltd., CIT, The Statesman Ltd., Departmental, Tribunal, Telco, Tribunal, the Mumbai High Court, Chase Bright Steels Ltd., Tribunal, Department

PERSON: John Thomson, Bombay Dyeing, Bombay Dyeing, S.E. Dastur, Arati Vissanji, Dastur, Dastur, Dastur, Rajendra, Dastur, Rajendra, Rajendra, Dastur, Palkhiwala, Berry v. CIT, Dastur, Benches, Rajendra, Tax, Rajendra, Bombay Dyeing, Dastur, Ramaswamy Chettiar, Rajendra, Limb, Dastur, Dastur, Dastur, Buckau Wolf New India Engg, Dastur, Dastur, Rajendra, Dastur, Rajendra, Dastur, Rajendra, Ocean Gamers, Rajendra, Rajendra, Dastur

MONEY: 98 per cent, nearly 98 per cent, 100 per cent, about 98 per cent, 2 per cent, 2 per cent, 98 per cent, 25 per cent

PRODUCT: 781, 884

NORP: Gujarat, Indian, it", Tanzanian, Tanzanian, Indian, Tanzanian, Tanzanian, American, American, American, German, German

LANGUAGE: English

EVENT: the Tanzanian Treaty

LOC: Formica, Pune