Joint Commissioner of Income Tax, Vs. Graphite India Ltd.

Decided On : May-30-2003

Court : Income Tax Appellate Tribunal ITAT Kolkata

LAW: Section 45, Section 48 to Section 55, Section 45, Section 48 to 55, the Mining Plan, Section 143(3, Section 45, Section 45, ITR 34, Section 48, Section 45, Section 48, Section 48, Section 37(2, Section 37(2, Section 43B

CARDINAL: 1, 1 to 4, 3,00,00,000/-, 44.88, 344.88, 3, 44.88, one, 3, 1961.5, 329, 3, 3,00,00,000/-, 44.88, 44.88, 3.00, 128, 294, 3.00, 44.88, one, 110, 44.88, 3,00,00,000/-, 44.88, 44.88, 123, 294, 226, 64, one, 179, 569, transferee, 344.88, 344.88, 3, 44.88, one, 344.88, 344.88, 44.88, 30, 3.5.2002, 5 to 8, 9, 10, 3, 10, 11, 12, 2002.23, 13, 1,12,50,000/-, 255, 22, 14, 15, 2, three, 1, 79,360/-.33, 1, 2.91, 1, 6, 3, 3, 6, 47,996/-, 1962.38, 9

DATE: 18th February, 2000, the assessment year 1996-1997.2, year, 8th Feb., 1991, 1993, 1994-1995, 1992-1993, 1994, year, August, 1995, year, years, the respective years, 4-5 years, 48, 30th August, 1995, earlier than 36 months, 36 months, the assessment year 1990-1991, 20-9-2001, the assessment year 1995-1996, the assessment year 1995-1996, 3rd May, 2002, the assessment year 1995-1996, 3.5.2002.Respectfully, the assessment year 1988-1989, 5th April, 2000, year 1989-1990, 1990-1991, 1991-1992, 20th September, 2001, year 1995-1996, May, year, the last date, the last date, the last date, the year, earlier years, 16, 4, 5, 7, 8, the assessment year 1995-1996

PERSON: Ground Nos, Rajasthan, 320 Hectares, Stroud, 30.8.1995, Capital Gains', A.R., Ground Nos, Ground Nos, Ground Nos, Durgapur Sramik Kalyan Samity, Order, Ground Nos, Ground Nos, consideration.37

ORG: Revenue, the Cement Plant, M/s. G.K.W. Ltd., it.4, the Cement Plant, the Industry Ministry, Government of India, Rajasthan Government, Rajasthan State Electricity Board, Project Office, this Letter of Intent, Surface Rights, the Government of Rajasthan, Department of Environment, Feasibility Report, Cement Project, Cement Plant to M/s. G.K.W. Ltd., Cement Plant, Cement Project, Clauses of the, the "Letter of Intent, Mining Plan, tax.6, Project, the Hon'ble Supreme Court, B.C. Srinivasa Setty, the Cement Project, Revenue, the Industry Ministry, Government of India, Rajasthan Government, Rajasthan State Electricity Board, Government of Rajasthan, Department of Environment, Cement Project, Geological, Mining Plan, Cement Plant Project, Department, Indian Bureau, Clauses, the Cement Plant, B.C. Srinivasa Setty, the Hon'ble Supreme Court, the Hon'ble Supreme Court, Cement Plant, Suman Tea, Plywood Industries Ld, Voltax Ltd., A.R. ITAT, ITD 232, Kelkobad Byramji &amp, Sons, ITR, the Hon'ble Supreme Court, Capital Work-in-Progress, Government or Statutory Authorities, the Cement Plant, Cement Plant, Sundry Creditors, the Office of assessee's, Sales Tax of Rs, Tribunal, Graphite Export Development Trust, Graphite Export Development, the assessee-company year, General Electric Co., India Ltd., the MODVAT Scheme of Excise Duty, General Electric Company, the Cross Objection, adjudicated.32, the Tax Audit Report, the A.O. Needless

GPE: A.O., Rajasthan, A.O., Govt, India, A.O., A.O., A.O., A.O., A.O., A.O., D.R., A.R., A.R., A.R., Mines.12, Rajasthan, A.O., A.R., A.R., A.R., Mumbai, A.R., A.R., A.R., A.R., A.R., A.O., A.O., A.O., A.O., assessee, A.O., A.O., assessee, Ground, A.O., A.O., A.O., C.A., A.O., A.O., assessee, A.O., A.R., A.O., A.O., A.O., A.O., A.O., A.O., A.O., assessee, A.O.

WORK_OF_ART: Capital Work-in-progress', a Letter of Intent, Capital Work-in-Progress', Capital Work-in-Progress'

EVENT: I.T. Act

PERCENT: 110 Hectares

ORDINAL: second, 30th, 6th, 3rd

NORP: Feasibility, ITAT, ITAT, ITAT, ITAT

FAC: Sections 45, the Appellate Proceeding