Sumitomo Corpn. India (P) Ltd. Vs. Additional Cit

Decided On : Jul-20-2004

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: the Income Tax Act, the Income Tax Act, the Income Tax Act, ITR 34, section 32, article 5 of the Agreement, Article 7, ITR 86, section 37, ITD 69, Income Tax Act

ORG: CIT, CIT, CIT, CIT, CIT, CIT, CIT, ACIT, CIT, Sumitomo Corporation, the MS-Office, SAS, Alembic Chemical Works Co. Ltd., CIT, SC, Empire Jute Co. Ltd., CIT, SC, Bank of Punjab Ltd., CIT, Media Vedio Ltd., CIT, Business Information Processing Services, ITD 304, JP, Reliance, Assam Bengal Cement Co. Ltd., CIT, SC, CIT, India Ltd., ITR 692, SC, Bombay Steam Navigation Co., CIT, SC, CIT, Mills Ltd., ITR, CIT, the Income Tax Rules, CIT, Tribunal, M/s. Sumitorno Corporation, CIT, SLM Maneklal Industries Ltd., CIT, Jyoti Ltd., Scientific Engg, House, CIT, SC, The Honble Apex Court, CIT v. K &amp, Co., CTR, CIT, Honble Apex Court, Empire Jute Co.Ltd., Income Tax Rules, Legislature, the Income Tax Rules, the Institute of Chartered Accountants, Honble Apex Court, Challapalli Sugars Ltd., CIT, SC, CIT, Indo Nippon Chemicals Co. Ltd., SC, Learned Departmental Representative, CIT, CIT, CIT, CMD House, Bylam Ltd., CIT, AP, Alembic Chemical Works Co. Ltd., Empire Jute Co., Assam Bengal Cement Co. Ltd.'s, CIT, Madras Auto Service, SC, Girdhari Dass &amp, Sons, CIT The, CIT, CIT, Tribunal, Honble Apex Court, Madras Auto Services, the Apex Court, Assam Bengal Cement Co. Ltd.'s, British Insulated &, Heisby Cables Ltd., L.H. Sugar Factory &, Oil Mills, CIT P, SC, the State Housing Board, CIT, Bombay Dyeing &amp, Mfg.Co. Ltd., ITR 521, SC, CIT, Rama Krishna Steel Rolling Mills, Girdhari Dass &amp, Sons, CIT, Oxford University Press, CIT, ICI, P) Ltd., CIT, Delsukhrai Jaidayal, CIT, Bhagat Industries Corpn. Ltd., Har, Delhi Cloth &GeneralMills Co. Ltd., CIT, S. Zoraster &amp, Co., Allied Metal Products, CIT, CIT, Nila Products Ltd v., CIT, Permali Wallace Ltd v., CIT, Bengal Jute Mills Co. Ltd., CIT, CIT, Dewars Garage, P) Ltd., CIT, ITR, CIT, the Hon'ble Madhya Pradesh High Court, CIT, Madras Auto Services, CIT, Shri Ram Refrigeration Industries Ltd., the Jurisdictional High Court, Income Tax Appelate Tribunal Hyderabad Bench, Smt, CIT, YMCA, Learned Departmental Representative, Ballimal Naval Kishore, CIT, Departmental Representative, Departmental Representative, the Honble Supreme Court

CARDINAL: 12, 1 to 6, 46,29,600, 1, 46,29,600, 3, 1.0, 177, 124, 122, 122, 73, 27, 69, 56, 148, 233, 440, 23, 107, 133, 118, 157, 181, 378, 1-4-2003, 26, 98, 261, 275, 23, 8, 7, 26,40,167, two, 19,13,000, 10 20,518, 19,13,000, 26,40,167, 87, 233, one, 10, 125, 219, 95, 108, 139, 105, 117, 126, 645, 130, 131, 133, 559, 137, 689, 133, 148, 151, 165, 172, 341, 204, 773, 250, 218, 688, 253, 53, 224, 414, 17,000, 16,002, 27,889, 5,225, 13,604, 62,977, one, 9, 234B, 234C., 10

DATE: the assessment year 2000-01.2, a number of years, 1961, four years, the year, 1999, 1989, 1980, 2002, 2002, years, a number of years, four years, each of the year 1/4th, the year, 1955, 1968, 1953, 1965, 1984, the year of accrual ie, the year, 1999, 1977, 1979, 1986, 2003, 2002, year 2003-04, the year, the financial year 2003-04, 1975, 2003, earlier years, 1973, 1998, 39 years, 1980, 1996, 1974, 1977, 1983, 1979, 1980, 1981, 1981, 1982, 1982, 1982, 1984, 1985, 1987, 1988, 1993, 2001, 1996, 2002, 1995, 25 years, 1997, 1937, 1940, the year 1945, the period October 1960 to March 1961

PERSON: Ground Nos, Mag, Mag, Assu, Rex Talkies, Kar, Cotton Spg, Ground Nos, Ltds, Addl, Kisenchand Chellaram, Hotel Alankar v., Jay Engg, S. Premalata v.Dy

GPE: assessee, Japan, Delhi, Japan, India, I.T., India, Mumbai, Atherton, India, India, India

ORDINAL: first, first

FAC: Honble Delhi High Court

MONEY: Twenty-fourth Amendment) Rules

PERCENT: 60%, 60%, 10%

PRODUCT: 310, 783

NORP: English, Han