Arb Inc. Vs. Jcit, Special Range-14

Decided On : Jan-27-2005

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: Section 44BB, Section 44BB, Section 44BB, Section 44BB (ii, Section 44BB, Section 44BB, Section 44BB, Section 44BB, Section 44BB, the Finance Act, Section 44BB, Section 44BB, Section 44BB, Section 44BB, Section 44BB, Section 44, Section 144, Section 44BB, Section 44BB, Section 144, Section 44BB, Section 44BB, Section 44BB, the Section 44BB, Section 44BB, Section 28 to 41, Section 43, Section 44BB, Section 44BB, Section 2, Section 44BB.14

CARDINAL: 1, 12,98,22,970/-, 1,29,82,297/-, 495, 22.9.87, 3, 5,73,63,187/-, one, 1, 49, 590, 2, 3, 96, 494, 22.9.87, 5, six, two, 6, 6, 1, 2, 8, 2, two, 1, 2, 20, 1991(E, 200, 250, 1., 2., 3., 4., 5., 6., 8., 9, 10, 11, 1, 2, 4., two, 11, 827, 18(2, 63, 239, 21, 17, four, 1, 2, 4., two, 11, 827, two

DATE: 1961, the financial year 1995-96, the year, 1998, 1987, 95-96, 96-97, 10,624/-, 1992, the years 1995-96, 1996-97, 43A, 1961, 1998, 2000, 4576, 1986, 1968

GPE: USA, F.Y., Assessee, Bombay, Prutane, Chambal, Kerala, Vijaypur, Vaghodia, Lakwa, Dadri, Encyclopedic, Karnataka, assessee, assessee

ORG: Gas Authority of India Ltd., AO, LPG, the Petroleum Tax Guide, AO, M/s GAIL, CBDT Circular, CBDT, LPG, HBJ, M/s GAIL, ONGC, M/s GAIL, ONGC, HBJ, LPG, Yamuna, LPG, AO, him.4, AO, AO, AO, Noscitur, Reliance, Hon'ble Supreme Court, AIR c, Shriram Vinayl &amp, Chemical Industries, Customs, SC 1283Municipal Corporation of Greater Bombay v. Bharat Petroleum Corporation, AIR, Tribunal, Mcdermott Intl, ITD, LPG, Reliance, Supreme Court, UOI, SC, State, Ors, Patna Municipal Corporation, AIR 4, J.K. Steel Ltd., UOI, AIR 1970 SC 1173, AO &amp, LPG, Propane, Butane etc, LPG, Usar, Auriya, Reliance, AO, AO, LPG, Propane, Butane, LPG, Propane, Butane, LPG, Butane, Petroleum Tax Guide, Methane, Methane, LPG (Liquified Petroleum Gas, Natural Gas, LPG, the Liquified Petroleum Gas (Regulation of Supply and Distribution) Order, LPG, LPG, Methane, LPG, LPG, LPG, LPG, Tribunal, Compressed Natural Gas, Shri A.K. Das, Indraprastha Gas Limited, CNG - Compressed Natural Gas, Encyclopedic Unabridged Dictionary, Natural Gas, Hon'ble Supreme Court, Union of India, General Mills Ltd., AIR 1963, SC, Lordships of Hon'ble Supreme Court, Tungbhadra Industries, Commercial Tax, STC, Sterling Foods, STC, the Hon'ble Supreme Court, Natural Gas, CNG, Natural Gas, Noscitur, Noscitur, Reserve Bank of India, Peerless General Finance &, Investment Co.Ltd., AIR 1987 SC 1023, Petroleum &, Natural Gas, Hon'ble Supreme Court, UOI, Delhi Cloth &amp, General Mills Ltd., Tungbhadra, CTO, STC, SC, Propane, Butane, LPG, LPG, LPG, LPG, Propane, Butane, the applicability of Section 144

PERSON: GAIL, GAIL, GAIL, GAIL, GAIL, GAIL, GAIL, GAIL, GAIL, GAIL, GAIL, GAIL, Singhvi, Pentene, GAIL, Mathai Verghese, Kishori Devi v., GAIL, GAIL, GAIL, GAIL, GAIL, GAIL, Mathura Refinery, GAIL, GAIL, GAIL, GAIL, GAIL, GAIL, Webster, Webster, Propene, Propane, Iso, Atmospheric, GAIL, GAIL, GAIL, GAIL, GAIL, GAIL, Webster, GAIL, GAIL, GAIL, GAIL, Delhi Cloth, GAIL, GAIL, GAIL, GAIL, Singhvi, Singhvi, GAIL, GAIL

FAC: Chambal, Chambal, Harbilas Rai

NORP: Yamuna, Indian

PERCENT: 10%, 30%, 30%, 20%, over 80%, 70-90%, 80%

WORK_OF_ART: Extraction and Exploration, Profits and Gains, 21^st Century Universal Encycopedia

LOC: Yamuna

MONEY: ten per cent, 100 per cent

PRODUCT: Curde Oil, 791

ORDINAL: first, first, First, Third, First, Third

QUANTITY: 2,400 pounds, 2,400 pounds

EVENT: Para 15