Asia Investment Ltd. Vs. Dcit, Spl. Rg. 5

Decided On : May-08-2003

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: section 147.15, section 147, the Finance Act, the Income Tax Act, the Income Tax ACt

CARDINAL: 1, 11/12/96, 1, 1,35,000/-.3, 10.00, 2, 241, 803.12, 80HH, 1, two, 147, 147, 148, 256, 251, 143(3, 148, 50%,thus, 147.In, 148, 143(3, 148, 21/11/94, 8,58,759/-, two, 148, two, 1, 2, less than fifty, two, two, 14,19,942/-, 18,596/-, two, two, two, two, two, two, two, two

ORG: CIT, M/s. Anand Pvt. Ltd., Bridge Loan, ANZ Grindlays, Bank New Delhi, AO, M/s. Anand Pvt. Ltd., ANZ Grindlays Bank, Gabriel India Ltd., Anand Pvt. Ltd., the Bridge Loan of Rs, Anand Pvt.Ltd., ANZ Grindlay Bank, Bridge Loan, Anand Pvt. Ltd., Anand Pvt. Ltd., ANZ Grindlys Bank, M/s. Anand Pvt. Ltd., Fenner (India) Ltd., the Revenue Id. DR, Fenner (India) Ltd., Id. CIT, CIT, ITR 1 (Del, IPCA Laboratories Ltd., ITR, the A.O., Income Tax, Income Tax, AO, Id. CIT, Central Tubes, Center Tubes, Oxford

GPE: Mumbai, A.O., assessee, A.O., A.O., A.O., Ld, D.R., A.O., A.Y., 8/3/93, A.R, A.R., the Revenue Id. D.R

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

PERSON: Kumar, computed.10, AR, AR, Levy, H.P. Mananajani

FAC: the Bridge Loan

PERCENT: 20%, 45%, 45%, 50%, 45%, more than 50%, only 48.9%, 2.16%, more than 50%, only 48.93%, more than 51%, only 48393%, 50%, 51%, 45%, more than 50%, 50%, 50%, 50%, 50%, 45%, 51.06%, only 48.93%, 50%, 40%, 50%, 50%, 45%, 48.90%, less than 51%, 2.16%, 50%, 50%, 45%, 48.93%, 45%, 50%

NORP: Hon'ble, Hon'ble

DATE: the year, the same assessment year, 1991-92, the year, the year, the year

LOC: Id. A.R.

MONEY: No.2) Act, No.2) Act, No.2) Act