Phillips India Ltd. (Earlier Vs. Asstt. Commissioner of Income Tax

Decided On : Oct-21-2004

Court : Income Tax Appellate Tribunal ITAT Chandigarh

LAW: Section 115JAA, Section 234C of Rs, Section 143(1, Section 234B of Rs, Section 234C of Rs, Section 115JAA(4, Section 234B, Section 115JAA, Section 115JAA, Section 115JAA, Chapter XIIB, Section 115JAA, the Finance Act, Section 115JAA, Section 143, Section 144, Section 147, Section 154, Section 155, Section 245D, Section 250, Section 254, Section 260, Section 262, Section 263 or Section 264, Section 115JAA, Section 15JAA, Section 115JA.9, Section 115JAA, Section 115J, Section 115J, Section 115J., Section 115 JAA, Section 115JAA(4, Chapter, Section 115JAA, Section 115JA.Section 208, Chapter XVII, Section 209 of the Act, Section 115JAA, Section 115JAA(2, Section 115JAA(2, Section 214, Section 213, Section 141A, Section 214.14, Section 115JAA(2, Section 115JAA(2, Section Under Section 115JA, Section 234B, Section 115JAA, Section 234B, Section 115JAA.18, Section 115JA(4, Section 115JAA

CARDINAL: 1, 234C, 21.2.03, 234C, 1, 234C, 4, 1, 83, 427, 234C, 234C, 1.5, 31.3.91, 115JAA.(1, 1, 2, 1, 1, 3, 2, 4, 5, 4, 5, 6, 1, 3, 4, 1, 1, 17.8.2001, 234C, 234C, 4, 215, 216, 217, 234B, 234C, 38, 45, 4, 208, 207, 208, five thousand, 208, 5,000, 4, 1, 35, 10, 25, 25, 25, 1, 1).The, 1, 214(1, 207, 213, 128, 266, 1, 83, 377, 131, 597, 15, 208, 209, 1, 234C., 1, 1, 1, 234C, 234C, 1, 35, 234C, 234C, 1, 36, 20, 16, 1, 35, 20, 15, 234C, 1, 15, 16, 234C, 234C, 1, 208, 209, three, 4, three, 10, 4, 2, 2, 2, three, 234C., 234C

ORG: MAT, AO, AO, MAT, MAT, TDS, TDS, AO, The Id. Counsel, MAT, MAT, MAT, the Id. Counsel, TDS, Reliance, Chemplast Sanmar Ltd., DCIT, TTJ, Departmental Representative, MAT, Board, MAT, Chemplast Sanmar Ltd., MAT, MAT, MAT, MAT, MAT, Sections 234A, Steel Authority of India Ltd., DCIT, DCIT, ITD 1, DCIT, MAT, Sections 207, Sections 208 to 219, Sections 207, MAT, MAT, MAT, MAT, MAT Credit, MAT, MAT, MAT, MAT, Legislature, MAT, MAT, Reliance, Supreme Court, Grasim Industries Ltd., Collector of Customs, STC 349, SC, CIT, CIT v.Distributors (Baroda) P. Ltd., the Hon'ble Supreme Court, Legislature, Legislature, Legislature, K.V. Varghese v.ITO, ITR, the Revenue Authorities, MAT, Legislature, Legislature, Act, Sections 207, MAT, MAT, MAT, MAT, MAT, Sections 207, MAT, MAT, MAT, AO, MAT

DATE: 1961 3, year 2002-2003, 31st Oct., 2002, 205361, the year, 1987, 1961, 1961, 1996, 1997, the fifth assessment year, the assessment year, a year, a year, the year, 1961, the end of the year, the financial year, 1961, any financial year, the assessment year, that financial year, a financial year, that year, the year, any financial year, the 1st day of April, the assessment year, the financial year, 2002, the years, the relevant year, 234C, 234C

PERSON: Schedule G of, Surana Steels, Surana Steels, Tax, Prakash Nath Khanna, Anr, Anr

GPE: Assessee, assessee, Assessee, Assessee

ORDINAL: first, first, first, first, first, first, first

NORP: ITAT, Rules, ITAT, ITAT

PERCENT: 30%, less than 30%, less than 30%, 30%, 30%, 35%

PRODUCT: Section 115JA, Section 115JA, Section 115JA, Section 115JA, Section 115JA, Section 115JA, ITD 193, Section 115JA, Section 115JA, Section 115JA

EVENT: Section 115JB, Section 115JB

TIME: under this Act

FAC: the Delhi Bench

MONEY: fifteen per cent

LOC: Govt

WORK_OF_ART: Their Lordships of the Supreme Court