Chetak Enterprises (P) Ltd. Vs. Assistant Commissioner of Income

Decided On : Jan-13-2005

Court : Income Tax Appellate Tribunal ITAT Jodhpur

LAW: Section 80-IA, the IT Act, Section 115JB, Section 80-IA(4)(i, the Companies Act, Section 80-IA(4)(i, Section 80, Section 80-IA(4)(i, the Companies Act, the Companies Act, Section 80-IA(4)(i, Section 80-IA(4)(i, Section 80-IA(4)(i, Section 80-IA(4)(i, the Indore Bench of the Tribunal, the Indore Bench, the Companies Act, Section 80-IA(4)(i, Section 80-IA, the Companies Act, the Companies Act, Section 80-IA(4)(i, the Companies Act, the Companies Act, the Companies Act, the Companies Act, the Companies Act, the Companies Act, the Companies Act, the Companies Act, the Companies Act, the IT Act, the Companies Act, the Companies Act, Section 45(1, the Amritsar Bench, the Companies Act, the Companies Act, the Companies Act, Section 80-IA, Chapter IX of the Companies Act, the Companies Act, the Companies Act, the Companies Act, Section 80-IA(4)(i).The, the Companies Act, Section 80-IA(4)(i, Section 80-IA(4)(i, Section 80-IA(4)(i, the Indore Bench, Section 80-IA(4)(i, Section 80-IA, Section 80-IA(4)(i, Section 234B.The, Section 234B, Section 234B., Section 115JB, Section 234B, Chapter XII-B of the Act, Section 115J, Section 234B. Similar, Section 234B, Section 80-IA, Section 234B

CARDINAL: 1, less than 7.5, 3,60,63,552, 10, 6.93, 3,60,63,551, 3.32, four, three, two, 69, 579, 79, transferee, transferee, transferee, 3.43, 5/99, 17/45/98CL, 60, 568, 263, 345, two, two, 82, 847, 5, 10, 11, 14, 19, transferee, transferee, 2, 8, 168, 256, 257, 235, 263, 250, 239, 243

DATE: 18th Oct., 2004, 2001-2002.2, 1961, the year, the last several years, 28th March, 2000, 1956, 28th March, 2000, Dec., 1999, 30 months, 21 days, 27th March, 2000, 1st April, 2000, the year end, 28th March, 2000, 1st April, 1999, 1st Dec., 1999, 1956, 1956, 27th March, 2000, 31st March, 2000, 1st April, 2000, 1st Dec., 1999, 2000, 2001, the 1st day of April, 1995:, the 1st day of April, 1999, 27th March, 2000, 28th March, 2000, 1956, 28th March, 2000, 1st April, 2000, 1956, 19th May, 1999, 1999, 1956, 1956, 1986, 2003, 2004, 1956, 1st April, 2000, the previous year, 23rd Oct., 1998, 1956, Aug., 1999, Oct., 1998, Aug., 1999, 1st Dec., 1999, May, 2000, 1st April, 2000, 1987, 2002, 2002, 2003, 2001, 1999, 2000

ORDINAL: First, 15th, first, first, 5th, secondly, First, first, 23rd, 11th, first, first

ORG: Built-Operate-Transfer, EOT basis, EOT basis, M/s Chetak Enterprises, M/s Chetak Enterprises, PWD, Chittorgarh, EOT, AO, AO, M/s Chetak Enterprises, Shri Hukmichand Jain, the Chief Engineer (Road, PWD, BOT, AO, PWD, Government of Rajasthan, AO, M/s Chetak Enterprises, the Government of Rajasthan, the Government of Rajasthan, the Government of Rajasthan, M/s Chetak Enterprises, AO, Ayush Ajay Construction Ltd., ITO, TTJ, ITD 213 (Ind, Department, AO, Departmental Representative, the State Government, M/s Chetak Enterprises, the Central Government, the Central Government, State Government, AO, M/s Chetak Enterprise, M/s Chetak Enterprises, the Government of Rajasthan, M/s Chetak Enterprises, Chetak Enterprises, the Chief Engineer (Road, PWD, AO, The Hon'ble Andhra Pradesh High Court, Sri Ramanuja Ginning &amp, Rice Factory, P) Ltd., AP, CIT, Texspin Engineering &, Manufacturing Works, Tribunal, Sachdeva &amp, Sons, CIT, AO, M/s Chetak Enterprises, the Government of Rajasthan and M/s Chetak Enterprises, M/s Chetak Enterprises, M/s Chetak Enterprises, the State Government, Government, M/s Chetak Enterprises, M/s Chetak Enterprises, the State Government, AO, the Government of Rajasthan, Government of Rajasthan, M/s Chetak Enterprises, Chetak Enterprises, the State Government, Government, M/s Ghetak Enterprises, PWD, the State Government, M/s Chetak Enterprises, the State Government, the State Government, M/s Chetak Enterprises, the State Government, M/s Chetak Enterprises, the Central Government or State Government, AO, M/s Chetak Enterprises, AO, Department, the State Government, EOT basis, the State Government, AO, Tribunal, M/s Chetak Enterprises, the State Government, the State Government, Government, the Ajay Ayush Construction, AO, Ajay Ayush Construction, Department, AO, Shri Govindram Sekhssria Chanty Trust, JTO &amp, Tribunal, Bank of Baroda, the Bombay High Court, AO, Tribunal, AO, Agarwal Warehousing Leasing Ltd., CIT, Tribunal, High Courts, AO, AO, CIT, P) Ltd., Itarsi Oils &, Flours Mills Ltd., CIT, Assam Bengal Carriers Ltd., CIT, Karimtharuvi Tea Estates Ltd., CIT, CIT, Kodak Mahendra Finance Ltd., Kwality Biscuits Ltd., CIT, Punjab &, Haryana High Court, CIT, Upper India Steel Manufacturing &, Engineering Co. Ltd., Karnataka High Court, Kwality Biscuits Ltd.

MONEY: 7.5 per cent

TIME: 6,93,06,756

GPE: Jaipur, Rajasthan, Jaipur, EOT, Jaipur, India, India, India, Rajasthan, Jaipur, India, Part DC, Part DC, Part DC, Sharma, Kapoor, Sharma, Kapoor, Part DC, Part DC, India, India, assessee, Albeit

PERSON: Udaipur, Udaipur, Udaipur, Valli Pattabhirama Rao v., Kapoor, A. Kapoor, A.Kapoor, Benches, Ayush Ajay Construction, H.C. Srivastava, Anr, Anr, v. Dy, Dai).It

FAC: Shri Hukmichand

NORP: Sharma, Hon'ble

PRODUCT: 387, 862