Dy. Cit V.M/S Prakash Industries

Decided On : Dec-19-2003

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: the Income Tax Act, section 154, section 195 and section 200, the Income Tax Act, ITR 143 (SC, section 35, the Income Tax Act, section 35, section 154, section 195, section 195, the Companies Act, Article 5.2 of the Agreement, section 10(6A, Article XII(1, article 5.2, the Foreign Collaboration Agreement, section 195, section 195, the Income Tax Act, the Income Tax Act, the Collaboration Agreement, the Collaboration Agreement

CARDINAL: 13, 13, five, 2550(Del)/94, 27-8-1993, five, five, 27-8-1993, 34, 150, 166, 188, 13, 7, 4 to 7, 7, 18, five, two, three, 20%.The, 13, 26, one, 1, four, 8, 18, 6f, 3, 23, 252, 218, 6f, 1, 9, 9, 333, 2, 137, 1, 1961.9.2, 3, 5.2, 5.3, FRG.9.4, 252, 218, two, 13, two, two, two, two

ORDINAL: first, first, second, first, firstly

PERSON: ITA Nos, Spl, Rohtak, Kar, Lurgi Gmbh, Lurgi, Lurgi, Lurgi, Lurgi, Reference, Delhi Bench, Lurgi, Lurgi, Lurgi, Lurgi

DATE: 2546, 1961, 2550, 1956, 1090, 183 days, previous year, 183 days, 8 and 9, 1961, calendar days, daily, 183 days

GPE: M.K.Venkatachalam, ITA Nos.2546, Frankfurt, Federal Republic of Germany, India, Federal Republic of Germany, Federal Republic, India, India, India, India, India, assessee, India, India, West Germany, India, Federal Republic Germany, India, India, India

ORG: Bombay Dyeing &amp, Mfg. Co. Ltd., Lordships, the Hon'ble Supreme Court, Karnataka High Court, Indian Tin Industries, P) Ltd., ITR, CIT, Wesman Engneering Co. Ltd., SC, Supreme Court, the Government of India, Ministry of Industry, Industrial Development, XII, the Agreement for Avoidance of Double Taxation between Government of India, ADT, FRG, Contracting State, the Federal Rpublic, ADI, FRG, FRG, Lurgi, Lurgi, Assessing, XII, ADT, FRG, Income Tax, Vidogtum &, Chemicals Ltd., ITD 255, M/s Lurgi, M/s Lurgi, Bharat Heavy Electricals, ITR, Bench, Reserve, the Reserve Bank of India, Tribunal, the Double Taxation Avoidance Agreement, ITR, ADT, FRG, XII, ADT, FRG, XII, ADT, FRG, XII, ADT, Lurgi, FRG Tax, ADT, FRG, LURGI, ADT, FRG, CIT, Bharat Heavy Electricals, ITR, Tribunal, NEL, Income Tax (Appeals, NEL, NEL, the Government of India, Ministry of Finance, Heavy Industries, Government, Tribunal, Tribunal, the Delhi High Court, the Hon'ble Delhi High Court

WORK_OF_ART: Lurgi, The Hon'ble Delhi High Court

PERCENT: 20%, 100%

NORP: Indian, Indian, Technicians, ITAT, Indian

PRODUCT: Circular

TIME: hours