Peerless Hotels Ltd. Vs. Joint Commissioner of Income-tax

Decided On : Jan-14-2003

Court : Income Tax Appellate Tribunal ITAT Kolkata

LAW: Section 80-IA.2, Section 80-IA, Section 80-IA, Section 80-IA, Section 80-IA, Section 80-IA.3, Section 80-IA, Section 80-IA, Section 80, Section 80, the Transfer of Property Act, Section 80J(4)(n, Section 2(47)(v, the Registration Act, Section 2(47, Section 107, Section 17, the Registration Act, Section 52, the Indian Easements Act 5 of 1882, Section 80-IAA(4, Section 80-IA, Section 80-IA(4, Section 80, Section 80-IA, Section 80-IA(4, Section 80-IA, Section 3 of Income-tax Act, Section 80, Section 80-IA, Section 80-IA, Section 80HHD, Section 80-IA, Section 80-IA, Section 80

CARDINAL: 1, 38,12,980, 26-3-1992, 18, 32, 20, 1, 26, 4, 1979.Thereafter, 26-3-1992, 14, two, 91, 566, 495, 22, 436, transferee, transferee, 211, 666, 667, 26, 134, 240, 231, 248, 16-3-2001, 17, 21, 22, 4, 4, one, 25-3-1998, 80

GPE: Kolkata, Port Blair, Mukutmanipur

ORG: the Hotel Peerless Inn, Peerless General Finance Investment Co. Ltd., the State Government of West Bengal, Peerless General Finance Investment Co. Ltd., Peerless General Finance Investment Co. Ltd., Peerless General Finance Investment Co. Ltd., The State Government, Peerless General Finance Investment Co. Ltd., The State Government of West Bengal, Industrial Undertaking, Hotel, Ritz Continental Hotels Ltd., Ritz Continental Hotel, Ritz Continental Hotels Ltd., The State Government, the State Government, the Peerless General Finance &, Investment Co.Ltd., PGFI, PGFI, PGFI, PGFI, Hotel, Clauses (ii, Bombay High Court, Capsulation Services, CIT, ITR, CBDT, Society, Company or association, Mulla, The Transfer of Property Act, Delhi High Court, CIT, Reliance International Corporation (P.) Ltd., Mulla, The Transfer of Property Act, In Associated Hotels of India v. R.N., Court, the State Government, PGFI, PGFI, PGFI, Bombay High Court, CIT, Bayer Agrochem Ltd., ITR, Supreme Court, Associated Hotels of India Ltd. 's, Bombay High Court, Bayer Agrochem Ltd., the Government of West Bengal, Peerless General Finance &, Investment Co. Ltd., Ritz Continental Hotels Ltd., PGFI, Ritz Continental Hotels Ltd., Ritz Continental Hotels Ltd., the Government of West Bengal, Government, Schedule, the Government of West Bengal, the Government of West Bengal, Ritz Continental Hotels, Ritz Continental Hotels, PGFI, Ritz Continental, The Government of West Bengal, the Government of West Bengal, PGFI, the Government of West Bengal, PGFI, PGFI, Deptt, Tourism, Government of India, Peerless Hotels Ltd., Kolkata under Sections 80-IA, the Ministry of Tourism

PERSON: Deed, Deed, Peerless Inn, Kolkata, Licence, facie, Peerless Inn

DATE: 20-7-1992, 1 -4-1996, 1992, the "initial year, 1980, 33 years, 20-7-1992, 1882, 1973, 1908, 1882, 1882, 1995, one year, one year, 1040-1041, 1922, 1959, 1269, 20-7-1992, 1982, 247, 1979to 13th April, 1993.For, 14 long years, 18, 19, 20, 1961, 1961

WORK_OF_ART: Government of West Bengal, Transfer of Property Act.9, Ninth Edition, Ninth Edition