Commissioner of Income Tax Vs. Professional Information Systems and Management

Decided On : Jan-19-2005

Court : Gujarat

LAW: the Income Tax Act, Section 32A of the Act, Section 32A of the Act, Section 32A of the Act, Section 32A of the Act.8, Section 33, section 32, section 80J, section 80J, section 80J, section 80J, section 2(7)(c, the Finance Act, Section 2(7)(c, the Finance Act

PERSON: H.N. Devani, Rajeev H. Arora, Rajeev H. Arora, supra).5, M.M. Bhatt, Bhatt, Shaw Wallace, Delhi Cloth, Narne Tulaman, Shaw Wallace, Shaw Wallace, Shaw Wallace, Record Machine Computers, Shaw Wallace, Addl, A. Mukherjee, Ajay Printery, N.C. Budharaja, Shaw Wallace, N.C. Budharaja

NORP: J.1

ORG: Court, Income Tax, the Appellate Tribunal, the Commissioner of Income Tax (Appeals, ITO, the Director of Industries, the Bombay High Court, CIT Vs, IBM World Trading Corporation, Bombay Bench, the Bombay Chartered Accountant's Journal, the Income Tax Appellate Tribunal, ITA No, the Income Tax Appellate Tribunal, the CIT (Appeals, Tribunal, the Bombay High Court, International Computers Ltd., Tribunal, Standing Counsel, Counsel, the Bombay High Court, Court, Court, Court, the Supreme Court, CIT Vs, Court, Court, I.B.M. World Trade Corporation, the Bombay High Court, E.A. Machines, Data Processing Machines, Court, Court, Court, Income Tax Vs, International Computers Ltd., the Bombay High Court, CIT, I.B.M. World Trade Corporation, Court, CIT, Commercial Mills Ltd., Court, This High Court, Court, CIT, Elecon Engineering Co. Ltd., Court, Court, Court, the Division Bench, Elecon Engineering's, Court, Court, CIT, Oswal Data Processors, The Madhya Pradesh High Court, the Government of India, Small Industries Service Institute, Ministry of Industry, Government of India, Indore, the Small Industries Development Programme, Court, the Gujarat High Court, CIT, Ajay Printery Private Limited, CIT v. Steel Tubes of India Ltd., ITR, CIT, Peerless Consultancy Services, CIT, Computerised Accounting and Management Service Pvt, The High Court, Shaw Wallace and Co. Ltd., the Calcutta High Court, CIT, Datacons (P.) Ltd., Union of India, General Mills Co. Ltd., Co. Ltd., Court, the Calcutta High Court, Co. Ltd., fed, fed, fed, Court, the Eleventh Schedule, CIT, Cochin Refineries Ltd., Kerala High Court, Court, CIT, Computerised Accounting And Management Service P. Ltd., CIT, Emirates Commercial Bank Ltd., the Bombay High Court, CIT, R. Shroff Consultants P. Ltd., Insight Diagnostic, Oncological Research Institute Pvt. Ltd., the Calcutta High Court, CIT, Peerless Consultancy Services Pvt, the Apex Court, CIT, Peerless Consultancy Services Pvt. Ltd., Reliance, CIT, Computer Help Services, CIT, Computerised Accounting and Management Service, Court, fed, CIT, Comp-Help Services, CIT, Computerised Accounting and Management Service Pvt, Department, CIT, Vinay Kumar Sigtia, the Orissa High Court, Court, Apex Court, the Bombay High Court, CIT, IBM World Trade Corporation, the Calcutta High Court, CIT, CIT v. Datacons (P.) Ltd., the Calcutta High Court, CIT, Peerless Consultancy Services, CIT, Co. Ltd., CIT, Peerless Consultancy Services, the Calcutta High Court, CIT, Peerless Consultancy Services, the Hon'ble Supreme Court, The Supreme Court, the Calcutta High Court, CIT, Datacons (P.) Ltd., IBM, Court, Court, Court, the Gujarat High Court, CIT, Ajay Printery Private Ltd., Income Tax, Peerless Consultancy Services, the Calcutta High Court, Court, CIT, Datacons (P.) Ltd., Income Tax, the Calcutta High Court, CIT, CIT, CIT, CIT v. International Computers Ltd., CIT, IBM World Trade Corporation, CIT, IMB World Trade Corporation, CIT, Peerless Consultancy Services, supra).The Court, the Eleventh Schedule, the Eleventh Schedule, the Division Bench, Peerless Consultancy Services, Court, CIT, Comp-Help Services P. Ltd., Court, Court, the Supreme Court, CIT, Court, fed, Court, Court, Court, the Bombay High Court, CIT, I.B.M. World Trade Corporation, CIT v. Datacons (P.) Ltd., the Calcutta High Court, CIT, Peerless Consultancy Services, the Calcutta High Court, CIT, Peerless Consultancy Services, the Hon'ble Supreme Court, the Supreme Court, the Calcutta High Court, CIT, CO. Ltd., CIT v. Datacons (P.) Ltd., The Supreme Court, Tribunal, the Calcutta High Court, CIT, Peerless Consultancy Services, the Hon'ble Supreme Court, the Bombay High Court, CIT, Court, the Supreme Court, CIT, CIT, Comp-Help Service P. Ltd., the Supreme Court, CIT, CIT, Emirates Commercial Bank Ltd., CIT, R. Shroff Consultants P. Ltd., CIT, Comp-Help Service P. Ltd., the Bombay High Court, CIT, Comp-Help Service P. Ltd., Bank, fed, Tribunal, Court

DATE: 1961, the year, December 1984, 25/11/1991, section 33, under s. 32, 1997]223ITR735(MP, 1997, 2001, Today, year, today, Today, Today, 1981, 2001, '10

CARDINAL: 84, 2, 1981]130ITR739(Bom, 679, 1981]131ITR1(Bom, 1999]238ITR1018(Bom, 1993]204ITR412(SC, 1981]130ITR739(Bom, 1981]131ITR1(Bom, 1985]151ITR75(Guj, 33, 1974]96ITR672(Guj, 1965]58ITR811(Guj, 1, 228, 39, 1993]201ITR17(Cal, 1990]186ITR609(Cal, 1999]235ITR502(Ker, 1993]201ITR17(Cal, 1986CriLJ824, 1973ECR56(SC, 1990]183ITR577(SC, 22, 2000]241ITR1(Ker, one, 1999]235ITR502(Ker, 2003]262ITR55(Bom, two, 1999]238ITR1018(Bom, 2003]262ITR41(Bom, 1990]186ITR609(Cal, 248, 178, 2000]246ITR722(Mad, 1999]235ITR502(Ker, three, 2001, 246, 1999]235ITR502(Ker, two, 2003]262ITR686(Orissa, 1981]130ITR739(Bom, 1993]201ITR17(Cal, 1985]155ITR66(KAR, 1965]58ITR811(Guj, 1922.9.2, 1990]186ITR609(Cal, 1993]201ITR17(Cal, 1978]113ITR718(Cal, 1965]58ITR811(Guj, 1987]168ITR744(SC, 1986]161ITR673(Bom, 1990]186ITR609(Cal, 2000]246ITR722(Mad, 1993]204ITR412(SC, 248, 178

GPE: N.C., Counsel, Kerala, Shaw Wallace, N.C.

ORDINAL: second, third

WORK_OF_ART: Collector of Central Excise, Tiecicon (P.) Ltd.