Minda Huf Ltd. Vs. Additional Commissioner of

Decided On : Jul-25-2003

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: Section 43B of the Act, Section 43B of the Act, Section 40(a)(i, Section 40(a)(i, Section 80-IA, Section 80-IA, Section 80-IA, Section 80-HHC, Section (4, Section 234B, Rule 29, Section 43B, the IT Act, Section 43B, Circular, Section 43B of the Act, Section 43B, the IT Act, Section 43B, Section 43B, the IT Act, Section 43B, Section 43B, Section 43B of the Act, the Deferral Scheme, Section 43B, the IT Act, the Deferral Scheme, Section 43B, Section 43B, Section 43B, the IT Act, Section 40(a)(i, Section 40(a)(i, Section 40(a)(i, the IT Act, Section 201(1A, Section 40(a)(i, Section 40(a)(i, Section 40(a)(i, Section 40 of the Act, Chapter XVII-B, Chapter XVII-B, Section 201(1A, Section 40(a)(i, Section 28, Section 28 of the Act, Section 80-IA, Section 80-IA, Section 80-IA, Section 115JA, Section 80-IA, Section 80-IA, Section 80-IA, Section 80-IA, Section 80-IA, Section 80HHC of the Act, Section 80HHC(4, Section 80HHC, the IT Act, Section 80HHC, ITD 426 (Cal, ITD 42, Section 80HHC, Section 234B., Section 234B, Section 234A

CARDINAL: 1, 1, 1.1, 1.2, 29,18,459, 2, 102, 2.1, 2.2, 9,23,227, 4., 1,00,000, 12,22,335, 5., 5.1, 6., 10CCAC, 2, 1, two, 29,18,459, 496, 674, 50, 56 to 61, 247, 65,95,132.02, 65,95,132.02, 1998.Since, 496, 169, 674, 205, 2, 39, 4, 36, 9, 29,18,459, two, 3, 125, 52 to 55, 1161/98, 65,95,132.02, 29,18,459, 14, 2, 163, 30 to 38, 40, 17, 3, 9,23,227, 4, 1, 12,22,335, 256, 1, 34, 604, 30, 3, 59, 387, 63, 5, 21, 465, 10, 6, 35, 108, 9, 73, 575, 76, 23, 5, 35,45,020, 1, 53,92,466, 6, 10CCAC, 4, 32AB, 80HH/80, 195, 54, 405, 86, 126, 276, 44, 55, 250, 57, 46, 65, 28, 169, 20, 57, 296, 60, 7, 150, 73, 124, 76, 79, 844, 85, 150, 234B, 234C

ORG: AO, 65,95,132, the Industrial Department, AO, AO, M/s Futures GmbH, AO, AO, AO, AO, the Pradeshiya Industrial &amp, Investment Corporation of UP Ltd., STDS, State Government, the Industrial Department, Departmental Representative, AO, 65,95,132, the Sales Tax Deferment Scheme, AO, AO, 65,95,132, AO, Tribunal, PICUP, the State Government, Deferral Scheme, Government, Sales Tax Deferment Scheme, PICUP dt, Sales Tax Authority, Tribunal, Cosmo Films Ltd, TTJ, Tribunal, the Trade Tax Tribunal, PICUP, Tribunal, the State Government, PICUP, 65,95,132, Treasury, PICUP, PICUP under Trade Tax Deferment Loan Scheme, Industries Department, Government of UP, GO, the State Government, Trade Tax Deferment Loan Scheme, ITR, ITR, Tribunal, Morvi Horological Industries, ITO, TTJ, ITD 115 (Ahd, the Trade Tax Tribunal, Section 4A, DDAC, the Sales Tax Tribunal, Tribunal, PICUP, the Sales Tax Department, Board, the State Government, CIT, Mandli Ltd., Departmental Representative, Board, the Sales Tax Deferment Scheme, Board, Board, Department, Tribunal, Eicher Ltd v. Dy, CIT, ITA No, the Department of Sales Tax Scheme, 65,95,132, Industries Department, GO, Treasury, the State Government, Lucknow and PICUP, AO, the Trade Tax Tribunal, Tribunal, AO, Subros Ltd., the Central Government, the Rajasthan High Court, Asstt, CIT v. Farasol Ltd, Tribunal, Nestle India Ltd., ITA No, Tribunal, Departmental Representative, CIT(A).16, the Rajasthan High Court, Tribunal, AO, AO, Learned Departmental Representative, Tribunal, Tribunal, Departmental Representative, Tribunal, AO, Judgment of the Madres High Court, New Ambadi Estates, Hon'ble High Court, AO, Daks Copy Services, ITO, TTJ, ITD 223, Banco Products (India) Ltd., CIT, TTJ, ITD 370 (Ahd, ITO, Ashoka Betelnut Co., P) Ltd., TTJ, Usha Rectifier Corporation, IAC, TTJ, CIT, Gujarat Filaments Ltd., CIT, Haryana Oxygen Ltd., TTJ, ITD 32, Departmental Representative, AO, AO, AO, AO, AO, AO, Tribunal, High Courts, CIT, Asstt, CIT, TTJ, ITO, TTJ, ITD 351 (Del)Dhanoolal &amp, CIT, TTJ, Nemco Enterprises, CIT, TTJ, ITO, Manav Hitkari Trust, TTJ, Tribunal, M.P. Rajya Vikas Nigam v. Dy, CIT, TTJ, Tribunal, Tribunal, CIT, High Courts, Tribunal, AO, AO, Asstt, CIT, TTJ, ITD 367, Asstt, CIT, TTJ, ITD 79, CIT 31, Bench, Asstt, CIT, Comex Corporation

DATE: earlier years, 19th May, 1999, the previous year, the year, 1963, 2003, 30th March, 1998, the impugned financial year, the impugned financial year, the financial year 1998-99, the year, the year, the financial year 1998-99, the year, 7th April, 1998, 31st March, 1998, Sept., 1987, Dec., 1993, the previous year, March, 1998, 7th April, 1998, 1994, 54, Oct., 1998, three months, the previous year, the previous year, the impugned assessment year, 7th April, 1998, 31st March, 1998, previous year, 7th April, 1998, 2003, 30th March, 1998, that very day, 31st March, 1998, 31st March, previous year, 1988, 29th Dec., 1993, 1994, previous year, 1991, 1991, 1948, 30th June, 1989 to 29th June, 1985, the impugned assessment year i.e., 1998-99, yr.1998-99, 2002, previous year, the previous year, that previous year, June, 2003, those previous years, 30th March, 1998, that very day, 30th March, 1998, 31st March, 1998, 7th April, 1998, 31st March, 1998, the previous year, the impugned assessment year, previous year, the previous year, the impugned assessment year, the previous year, the previous year, the impugned assessment year, yr.1997-98, 31st March, 1998, the previous year, 1998-99, May under r. 30, 30th June, 1998, the previous year, the previous year, 1987, 3862, the provisions year, the next assessment year, 30 to 38, the 1st day of April, 1938, the previous year, previous year, the previous year, the year, year, that previous year, the year, earlier years, 2002, 1989, 1989, 1997, 1997, 1985, 1984, 1989, 2000, 2001, 2000, 1996-97, 1997-98, the assessment year, the year, Form 10CCAC, 1992, 1996, 1996, 1993, 46, 1993, 1996, 1996, 1993, 1992, 1987, 1987, 28, 1997, 1997, 2001, 2001, 2003, 2003

NORP: DDAC, German

PERSON: 70,87, dt.16th July, Shree Talal, Tamil Nadu, Rai Bahadur Bissesswarlal Motilal, Sudha Sharma v., Sons v. Dy, Dhannoo Lal &amp, Sons v. Dy, assessment.30, Mum Chemicals, H.G. Malik v.

GPE: Germany, Govt, Sahakari, Lucknow, Sections, Sections, India, India, Sections

ORDINAL: 25th, 20th, 31st, 16th, 4th, first, second, first, first, first

PRODUCT: 364

MONEY: 25 per cent

EVENT: ITD 39 (Ind