Marubeni Corporation (Liaison Vs. Joint Commissioner of Income Tax

Decided On : Dec-11-2001

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: Section 271C, Section 201(1 A, Section 201flA, Section 271C, Section 271C @ 100 per cent, Section 229, Section 133(6, Section 131, Section 201(1A, Section 271C, Section 274, Section 9(1)(ii, Section 271C, Section 127, Section 127, Section 271C, Section 201, Section 133(6, Section 127, the IT Act, Section 124(5, the IT Act, Section 127, Section 201, Section 206, ITR 270 (Mad, ITR 1, ITR 1, Section 9(1)(ii, Section 192, Section 271C., Section 201, Section 201, Section 201, Section 201, Section 201, ITD 83, ITR 15, ITR 1, Section 271C, the IT Act, Section 127, Section 271C, Section 271C., Section 271C, Section 292B, the IT Act, Section 271C., Section 201, Section 201, the IT Act, Section 201, Section 271C., Section 273A. Existence, Section 9(1)(ii, ITR 11, Circular, Section 192, Section 133(6, Section 40, Section 127, Section 127, Section 133(6, Section 9(1)(ii, Circular, the Circular No, Article 25 of DTA, Section 201, Section 127, the IT Act, Section 124(5, Circular, Section 206, Section 201, Section 133(6, Section 131, Circle 31(1, Section 127.51.2, Chapter XVII-B, ITR 43, the IT Act, Section 133(6, Section 133(6, Section 273A, Section 273B of the Act, Section 271C

CARDINAL: 1, 11, 3.1, 24, 034, 22(1, 22(1, 31(1, 719, 22(1, 5, 6, 24, 10, 8 to 17, 685, 124, 165, 10,08,02,319, 4, 5, 685, 24, 31(1, 31(1, 24, 2, 10, 91, 113, 87, 113, 381, 189, 4, 6, 24, 26, 24, 60, 24, 24, 24, 719, 11,49,54,831, 24, 126, 160, 141, 118, 103, 130, 15, 57, more than 165, two, 111, 121, 158, 210, 260, 65, 106, 11,49,54,831, 10, 52, 233, 137, 116, 249, 25, 685, 83, 124, 96, 206, 173, 110, 99 to 107, 249, 249, 245, 154, 49, 24, 13, 719, 152, 238, 149, 173, 75, 177, 196, SC).34, 206, 222, 146, 20, 11, 193, 232, 475, 106, 176, 381, 685, 133, 3:2, 194, 84, 211, 61, 99.41, two, 14, 16, 24, 24, 98.43, 24, 1999.44, 113, 381, four, 133, 251, 241, 685, 685, 5, 81, 245, 14, 49, 24, 16, 24, 50.1, 719, 719, 3, 36A, 24, 8.33(d, 53, 8.33, 183, two, 165, 60, 93, 685, 17, 165

DATE: 1990-91 to 1996-97, 3581, 1990-91 to 1996-97, 3588, 3591, 1993-94 to 1996-97, August, 1996, all the years, the early 1950s, the later, year, 1992, annual, the year, annual, each of these years, 27th March, 1996, 3rd April, 1996, Aug., 1995, 24th April, 1996, May, 1996, 20th May, 1996, two months, the end of August, 1996, almost 19 months, 4th Feb., 1998, 26th Feb., 1998, earlier years, the year 1994, Feb., 1998, 1980, February, 1995, years, August, 1996, Feb., 1998, 31st Aug., 1998, all the years, 11th Feb., 1999, June, 1994, 31, Feb., 1999, 3lst Aug., 1998, the very same year, 27th March, 1996, 24, 11th Feb., 1999, the day, 5, 1978, 1973, 1991, more than 10 years, 12th June, 1997, Dec., 1998, Feb., 1999, early 1950, 11th Feb., 1999, 24, 24, Feb., 1999, 24, Feb., 1999, the very same year, Aug., 1995, 1980, 1986, 1979, 1976, 1981, Dec., 1998, 31st Aug., 1998, 1990-91, 8 years, other years, 1996, 1990-91, annual, all these years, Para 3, all these years, 1985, 1994, 1006, 27th May, 1999, 1999, 1977, the years, 1995, 1998, 1982, 2001, August, 1996, December, 1998, 1972, 1980, 1974, all these years, 1988, 1977, 2001, 1985, 12th June, 1997, 1996-97, more than a decade, 1945, annual, 11th Feb., 1999, 1985, 1984, 1988, 1989, 1992, 35, 1994, 18, 1987, 1985, 1992, 1998, 1977, 1989, June, 1994, February, 1995, February, 1995, 16 months, 1982, 1972, 27th March, 1996, 1995, 1998, 1997-98, the period 1st April, 1996, 31st May, 1996, 1997-98, this year, earlier years i.e., 1997, all these years, 11th Feb., 2001, 2000, 1983, June, 1994, September, 1994, June, 1994, February, 1995, 1995-96, 2000, the year, earlier year, 11th Feb., 1999, Feb., 1999, the years, more than a decade, 24, 16, Aug., 1995, Aug., 1995, May, 1996, several financial years, the financial years, 1990, 13th Nov., 2001, more than eight decades, May, 1996, August, 1996, August, 1996, 28th Feb., 1995, years, the year 1994, February, 1995, August, 1996, May, 1996, all the years

ORG: ITA Nos, ITA Nos, AO, TDS, TDS, Department, TDS, AO, Reserve Bank of India, Chennai, TDS, TDS, Asstt, CIT, TDS, TAN-M-2906/B(S)/BBY, P.A. No.35-, BMY/DC, Asstt, CIT, TDS, TAN, Asstt, TDS, Asstt, CIT, TDS, TAN, AO, AO, TDS, TDS, Bank of Tokyo, Mitsubishi, Indian Overseas Bank, Reserve Bank of India, the IT Department, The Bank of India, CIT, CIT, CIT, Asstt, CIT, AO, AO, TDS, TDS, Department, Department, TDS, CBDT, Circular, CBDT, the High Court, CIT, S.G. Pgnatale, CBDT and Finance Ministry, Amnesty Scheme, M/s Mitsubishi Corporation, Amnesty Scheme, AO, AO, AO, AO, AO, AO, AO, Tribunal, Mitsui &amp, Co., AO, AO, AO, CBDT, AO, TDS, Tribunal, Mitsui &, the Tribunal on the, Shri K.R. Pradeep, Department, Bench, TDS, Asstt, CIT, TDS Circle, Asstt, CIT, TDS, Asstt, CIT, TDS, TDS, CBDT, CIT, Bench, Bench, Asstt, CIT, AO, AO, AO, AO, AO, Bench, AO, CIT, Hon'ble Supreme Court, Raza Textiles Ltd., ITO, FTR, SC, ITR, Hindustan Transport Co., IAC, TDS, yr.1996, AO, CBDT, Asstt, CIT, TDS, Bench, Department, Department, Bench, Departmental Representative, Department, CIT, TDS, CIT, CIT, Bench, TDS, Reserve Bank of India, TDS, Bank of Tokyo, Mitsubishi, Indian Overseas Bank, Reserve Bank of India, TDS, the Board Circular No., CIT, Circular, AO, AO, TDS, AO, TDS, CIT, CIT, ITO, Works Ltd., SC, ITO, ITR 437, SC, Ganga Saran &amp, Sons, ITO, SC, AO, Tribunal, Raymond Woollen Mills Ltd., ITO, ITD 536 (Bom, AO, AO, Department of Revenue, Ministry of Finance, AO, Bench, Sequoia Construction Co, Ltd., P.P. Sun, ITO, Detecon Indian Project, ITO, Mitsui &amp, Mitsui &amp, Co. Ltd., CIT, TTJ, Government, CIT, Department, AO, CIT, Sundetdas Thackersay &amp, CIT, Department, Department of Revenue, Government of India, Government of India, Department, Bench, Double Taxation Agreement, State, CBDT, AO, Hindustan Steel Ltd., State of, SC, Cement Marketing Co., India Ltd., Asstt, CST, SC, AO, All India Sewing Machine, CIT, CIT, Government of India, TDS, Department, Tribunal, Mitsui &amp, Co., Mitsui &amp, Co., Tribunal, Tribunal, Mitsui &amp, Co., AO, Mitsui &amp, Co., Department, the Hon'ble Delhi High Court, Tribunal, Tribunal, State, SC, CIT, L.G. Ramamurthi and Ors, Tribunal, Tribunal, the Hon'ble Supreme Court, Union of India, Ors, AIR 1992, SC, AO, AO, Bench, AO, P) Ltd., the Department, Bench, the Supreme Court, Union of India, Ors, SC, Union of India v., SC, AO, TDS, Sec.271C, CIT, Triveni Engineering Works Ltd., ITR, ITD 669, AO, AO, Hindustan Transport Co.'s, IRC, CIT, AO, AO, Bench, Departmental Representative, Departmental Representative, Departmental Representative that Section 124(5, CIT, TDS, CBDT, Departmental Representative, AO, Departmental Representative, CIT, AP, CIT, Mithila Motors, Srinivasa Pitti &amp, Sons v. CIT, ITR, AP, CIT, first the Department, AO, AO, the Supreme Court, Gujarat Travancore Agency, CIT, SC, CIT, I.M. Patel &amp, Co., Departmental Representative, Raymond Woollen Mills Ltd. 's, Departmental Representative, Rajasthan High Court, Universal Supply Corpn, Departmental Representative, S.G. Pgnatale's, ITR, ITO, JTO v. SA, ITD 569, Grindlays Bank Ltd., CIT, ITR 457, Ors, CIT, SC, Performing Right Society Ltd. &amp, CIT, SC, R.M. Donde, JTO, Board, TDS, Departmental Representative, R.K. Garg v. Union of India and Ors, SC, Oceanic Contractor Ink, the Court of Appeal, TDS, Departmental Representative, Supreme Court, State of Punjab and Ors, SC, CIT, Brijlal Lohia &, Mahabir Prasad Khemka, SC, Departmental, Department, Mitsui &amp, Departmental Representative, Mitsui &amp, Co., Departmental Representative, Mitsui &amp, Co., Departmental Representative, Departmental Representative, Tribunal, Mitsui &amp, Co., Departmental Representative, CIT, Kalpetta Estates Ltd., CIT, TTJ, Delhi High Court, Departmental Representative, the High Court, Departmental Representative, Department, AO, Departmental, Departmental Representative, Tribunal, Departmental Representative, TDS, Departmental Representative, Department, TDS, Department, ITR, Supreme Court, Raza Textile Ltd.'s, Departmental Representative, Chandulal, Mithila Motors, P) Ltd.'s, ITR, Department, Department, the Supreme Court, CIT, SC, the Madhya Pradesh High Court, CIT, Department, Tribunal, Tribunal, Department, Departmental Representative, S.A. Hareford's, Tribunal, Departmental Representative, Department.46, Mitsui, Departmental Representative, Tribunal, Mitsui &amp, Co., Cement Marketing Co., India Ltd. ', Delhi High Court, Tribunal, Mitsui &amp, Co., Court of Appeal, Departmental Representative, Mitsui, Kaumudini Narayan Dalal's, Delhi High Court, CIT, Department, Department, Tribunal, Mitsui &amp, Co., TDS, Asstt, CIT, TDS, M-2906B(S, Asstt, CIT, Bombay, TDS, CIT, CBDT, Departmental Representative, Department, Department, CIT, CIT, CIT, Departmental Representative, AO, Asstt, CIT, AO, AO, Departmental Representative, Departmental Representative, Asstt, CIT, Bank of Tokyo, Mitsubishi, Indian Overseas Bank, the Reserve Bank of India, P.V. Doshi's, the Hon'ble High Court, Tribunal, Tribunal, ITO, Departmental Representative, Departmental Representative, Hindustan Transport Co. 's, the Hon'ble Supreme Court, Raza Taxtiles Ltd.'s, CBDT, AO, AO, TDS, Asstt, CIT, AO, AO, CBDT, AO, Mitsui &, Co., Tribunal, Mitsui &amp, Co., Asstt, CIT, the Government of India, Mitsubishi, Sumitomo, Itochen, Merubeni Missh'o Corporation, Mitsui, Bank of Tokyo, Sakura Bank, the Bank of Tokyo, Saukra Bank, the Bank of Tokyo, Sakura Bank, Department, Tribunal, Mitsui '&amp, Co., the Supreme Court, Cement Marketing Co., India Ltd., Department, Mitsui &amp, Co., Departmental Representative, Mitsui &amp, Co., Departmental Representative, Tribunal, Mitsui &amp, Co., Tribunal, Departmental Representative, the Court of Appeal, Oceanic Container Incorporation, the Tribunal in Mitsui &amp, Co., Tribunal, Departmental Representative, the Supreme Court in Electronics Corporation of India Ltd., CIT, SC, the Supreme Court, the Larger Bench, Kaumudini Namyan Dalal's, Delhi High Court, the Tribunal on the, Departmental Representative, Mitsui &amp, Co., Departmental Representative, Mitsui, Mitsui, Department, Department, the High Court, AO, Court, Court, the Supreme Court, Kamalakshi Finance Corpn., Tribunal, Tribunal, Department, Supreme Court, Hindustan Steel Ltd.'s, Department, Department, AO, the Ministry Of Finance, CBDT, CBDT, Ministry of Finance, Departmental Representative, the Delhi High Court, Tribunal, the Tribunal the Hon'ble Delhi High Court, TDS, Department, the Foreign Chamber of Commerce and Industry, the High Court, Department, Department, the High Court, the Ministry of Finance, CBDT, the Department of Revenue, Ministry of Finance, Revenue, Ministry of Finance, Department, Department, Department, Department, AO, CBDT, AO, AO, CBDT, the Department of Revenue, Department, Department, CBDT, Department, Double Taxation Avoidance Treaty, CBDT

GPE: asst, India, Tokyo, Japan, India, Japan, Tokyo, Tokyo, Japan, Mumbai, New Delhi, New Delhi, Japan, Japan, India, India, Japan, India, India, Japan, Mumbai, Spl, New Delhi, New Delhi, Bombay, Bombay, Bombay, New Delhi, New Delhi, New Delhi, Japan, Bombay, Japan, Japan, India, Tokyo, Tokyo, New Delhi, New Delhi, Japan, New Delhi, New Delhi).The, Mumbai, Delhi, Japan, India, Tokyo, India, India, Japan, India, Japan, India, India, India, India, India, New Delhi, Mumbai, India, assessee, Japan, India, Mumbai, Mumbai, Bombay, Bombay, New Delhi, Mumbai, Mumbai, Mumbai, New Delhi, New Delhi, Delhi, Mumbai, Mumbai, New Delhi, New Delhi, New Delhi, Mumbai, New Delhi, New Delhi, New Delhi, Jt, Mumbai, New Delhi, Mumbai, Mumbai, Mumbai, New Delhi, Mumbai, Japan, New Delhi, New Delhi, New Delhi, New Delhi, New Delhi, Mumbai, Tokyo, Tokyo, India, India, India, Japan, India, India, India, India, Tokyo, India, India, India, Tokyo, India, India, Japan, Mumbai, India, India, Japan, India, Japan, India, India, India, India, Nawn Estates, India, Japan, India, S.G., Bros., India, Japan, India, India, India, Orissa, Japan, India, India, Kerala, Anr.v, pp, New Delhi, New Delhi, New Delhi, New Delhi, New Delhi, Mumbai, New Delhi, New Delhi, New Delhi, India, Delhi, Bombay, Delhi, Delhi, New Delhi, Delhi, New Delhi, New Delhi, New Delhi, Rajasthan, India, India, Japan, territory.39, Co., Japan, India, Japan, India, Delhi, Delhi, Delhi, Bombay, Bombay, New Delhi, Delhi, Mumbai, Delhi, Delhi, Mumbai, India, Mumbai, India, India, Japan, Mumbai, Mumbai, India, Mumbai, Bombay, Mumbai, Mumbai, New Delhi, Mumbai, New Delhi, New Delhi, Mumbai, Delhi, Mumbai, assessee, Delhi, Mumbai, Jt, Mumbai, Mumbai, Mumbai, New Delhi, Tokyo, Tokyo, India, New Delhi, New Delhi, New Delhi, Bombay, Bombay, India, India, India, Japan, Japan, India, India, India, Japan, Japan, Japan, assessee, Bombay, Japan, Japan, India, assessee, India, Japan

NORP: Japanese, Japanese, Indians, Japanese, Japanese, Japanese, Japanese, Japanese, Indian, Indian, Indian, Indian, Indian, Japanese, T.P.S.Scott, Japanese, Japanese, Japanese, Japanese

PRODUCT: Calcutta, Form 24, Form 24, 384, Kamalakshay, 711, 751, 549

PERSON: GIT, cancelled.10, Anita Kapoor, Doshi, GIT dt, M-0121-C, John Devinathan, Anr, Addl, Chunnilal Surajmal, Pat, Madnani Engg, 9,13,14,47,73,82, N. Beaman, JTO, Werner, Azadi Bachao Andolan v. Union, wherein, Azadi Bachao Andolan's, Delhi Bench, P.K. Syed Akbai Sahib, Corpn, Merubeni India, Kaumudini Narayan Dalai, Anita Kapoor, Pat, Addl, Anr, N. Beaman's, Earlw Tallewt v., Hareford, Mukundrai Kuberdas Katakia, Surinder Kumar, Mitsui, G. Krishnammal, Azadi Bachao Andolan, Kaushalya, Chandra Mittal, Chandra Mittal, N. Beaman's, Azadi Bachao Andolan, A.L. Ramanathan, Delhi Bench, Larger Bench, A.L. Ramanathan's, Azadi Bachao Andolan, Azadi Bachao Andolan

LOC: TDS Circle, the TDS Circle

ORDINAL: 13th, 26th, 26th, Firstly, first, 24th, 24th, first, Secondly, Thirdly, 24th, 16th, 24th, first, first, first, first, first, first, second, First, second, Third, fourth

FAC: the Amnesty Scheme, Madras Bench

EVENT: 4th Feb., 1998

MONEY: more than 110 billion US Dollar, 100 per cent

WORK_OF_ART: 453 (Mad, Bench, Bench, Satish Pannalal Shah, Benches of the Tribunal

LANGUAGE: English, English, English