Techspan India Private Limited and anr. Vs. Income Tax Officer

Decided On : Feb-24-2006

Court : Delhi

LAW: Section 148, the Income Tax Act, Section 148, Section 147, Section 148, Section 147, Section 10A, Section 10A, Section 10A., Section 10A, Section 10A, Section 10A, Section 148, Section 147/148, the Companies Act, Section 10A, Section 139(1, Section 143(1, Section 143(1)(a, Section 143(3, Section 154, Section 148, Section 147, Section 10A, Section 148, Section 148, Article 226 of the Constitution, Section 148, Constitution Bench, section 34, article 226, Constitution, Constitution Bench, Article 226 of the Constitution, Section 148, Article 226, the Constitution Bench, article 226 of the Constitution, article 226, article 226, Article 226, Article 226 of the Constitution, Section 148, Section 147.10, Section 10A, Section 10A, Section 10A, Section 10A, Section 148, Section 10A, section 10A, section 10A, the Income Tax Act, the Income Tax Act, The Finance Act, the Income Tax Act, section 10A, the Finance Act, section 10A, The Finance Act, Section 10A(1, Section 148, Section 148, the Income Tax Act, Article 226, Article 226, Section 148

PERSON: Durrez Ahmed, J.1, Driveshafts, Sastri, Driveshafts, D.H. Waghela, D.A. Mehta, Waghela J., Driveshafts, Driveshafts, M.S. Shah, J., Mehta J., Mohinder Singh Malik v. Chief CIT, Anr, Son v. Income-tax Investigation Commission, Sangram Singh, T.R. Varma, Mohammad Nooh, V. State, Harbanslal Sahnia, Driveshafts, Anr, Bill, Bill, Bill, T.S. Thakur, Badar Durrez Ahmed, Asst, Kantamani Venkata Narayana, Chunilal Patel, M.J. Makwana, Vohra, Ahmed

DATE: 1961, the Assessment Year 2001-2002, 17.8.2005, 10.2.2005, 5.10.1998, 1956, the Assessment Year 2001-02, 12th March, 2004, the assessment year 2000-2001, 29.11.2004, 31,63,570/-, the assessment year 2000-2001, the assessment year 2001-2002, 15.3.2005, 2003, 17th August, 2005, years, 10.2.2005, 17.8.2005, 1961, today, 2003, the year 2003, 2004, 1966, 1970]77ITR268(SC, years 1993-94 and, 1994-95, 1961, 2005, 35, 17th August, 2005, quashed.11, AY 2001-02, 1/4/2001, 2001, ten year period, a ten year tax holiday, 2000, 10A and 10B, 10B, ten consecutive assessment years, ten years, 1st April, 2001, year 2001-2002, 2001, 2001, ten year period, a ten year tax holiday, 2000, 10A and 10B, 10A, 10B, ten consecutive assessment years, 2001, the assessment year 2001-02, year 2001-02, the assessment year 2001-02.13, 10.2.2004, 1961, a given year or years, the other.3, 17th January, 2006, 1967]63ITR638(SC

ORG: the Income Tax Officer, the Income Tax Officer, Sections 147/148, Assessing, Sub-Section, Development and Export of Computer Software, Human Resource Services, Software, STP, Software Technology, Human Resource Development, Divisions, Division, 44,78,231/-, Nil, Assessing, Income-Tax Officer and Others, Court, Assessing, the Supreme Court, Calcutta Discount Co. Ltd., Income-Tax Officer, the Supreme Court, manner:-Mr Sastri, certiorari, the High Courts, the High Courts, Appellate, the Appellate Tribunal, the High Courts, The Supreme Court, the Income Tax Officer, Appellate, the Appellate Tribunal, Bench, the Supreme Court, Whirlpool Corporation, Registrar of Trade Marks, Ors, inter alia, Calcutta Discount Co. Ltd, the Supreme Court, the High Court, the Supreme Court, words:-We, the Gujarat High Court, Garden Finance Ltd., the Supreme Court, the Supreme Court, Court, the Supreme Court, GKN, Calcutta Discount Co. Ltd., the High Court, GKN, GKN, the Calcutta Discount Co. Ltd., Assessing, Assessing, Assessing, Haryana High Court, the Allahabad High Court, Indra Prastha Chemicals Pvt. Ltd., Ors, Income-Tax, Supreme Court, Union of India, State, U.P., AIR 1958, K.S. Venkataraman and Co., the High Courts, the High Court, Indian Oil Corporation Ltd., Supreme Court, Calcutta Discount Co. Ltd., Madhya Pradesh Industries Ltd., the Supreme Court, Calcutta Discount Co. Ltd., Assessing, the Appellate Authorities, the Supreme Court, Whirlpool, Division Benches, High Courts, the Gujarat High Court, the Allahabad High Court, Whirlpool, the High Court, Court, Jindal Photo Films Ltd., Court, Assessing, Transworld International Inc., JCIT, Court, the Software Division, Division, Division, Business Profits x Total Export of Computer SoftwareTotal Business Turnover, Assessing, the C.B.D.T. Circular No, the CBDT Circular, Computer Software, Computer Total, Software, ComputerTotal, Software, brother.2, the High Court, Parliament, Suffice, Court, Consolidated Photo and FinevestLtd, Income Tax, the Supreme Court, Calcutta Discount Co. Ltd., Income-Tax Officer, Sons, Melegaon Electricity Co. P. Ltd., Income-Tax, the High Court of Gujarat, Income-Tax, Gruh Finance Ltd., Joint

CARDINAL: 10.2.2005, 1, 2, two, 57,36,811/-, 1.4.2001, two, 1, 25.10.2001, 28.6.2002, 9.3.2004, 9.3.2004, two, 1, 2, two, two, 23.2.2004, 16.3.2005, 10A, 57,36,811/-, 28.3.2005, 259, 19, 1961]41ITR191(SC, 207, 208, 259, 19, five, 2004]268ITR48(Guj, two, two, 2003, 259, 19, 1961]41ITR191(SC, 2003, 259, 2003, 259, 1961]41ITR191(SC, two, 271, 113, 1954]25ITR167(SC, 1955]2SCR1, 1958)IILLJ259SC, 1966]60ITR112(SC, 17, 418, 1961]41ITR191(SC, 1998]234ITR170(Delhi, 142, 9.3.2004, 57,36,811/-, 9.3.2004, 4, 17.8.2005, 1, 4, 4, 1, 14, 65, 4, 10A, 1, 17.8.2005, two, one, one, two, 1961]41ITR191(SC, 1970]78ITR466(SC, 1976]103ITR437(SC, 1999]236ITR832(Guj, 2000]243ITR482(Guj

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

PRODUCT: Chartered Accountant, Chartered Accountant, Calcutta, Memorandum, Memorandum

GPE: India, Das Gupta, Mumbai, K.S.

NORP: Indian, Punjab

EVENT: SC 86

LOC: Madras

PERCENT: hundred percent, 252 OTR)St

MONEY: hundred per cent

WORK_OF_ART: The Assessing Officer