D.C.i.T. (Asstt.), Spl. Range Vs. Paramount Trading Corpn.

Decided On : Sep-09-2005

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: Section 255(4, the Income Tax Act, Section 80HHC, Section 80HHC, Section 80HHC(4B, Section 80HHC, Section 80HHC(4B, Section 80HHC(4B, Section 80HHC, the I.T. Act, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, Section 28, Section 28(iiia, Section 80, Section 80, Section 80, Section 80HHC(4B, Section 80HHC(4B, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, Section 80, Section 80, ITR 390, Chapter IV-D i.e., Section 80, Section 80, Section 8O HHC.To, Section 80 HHC.18, Section 80, Section 80, Section 80, Section 80, Section 80, Section 80, Section 80HHC, Section 80, Section 80, Section 80, Section 80, Section 80HHC, Section 80HHC, Section 80HHC, Section 4B of Section 80HHC, Section 80HHC, Section 4B of Section 80HC, Section 28, Section 28, Section 80HHC, Section 4B of Section 80HHC, Section 80HHC, Section 80HHC, Section 57, Section 36, Section 57, Section 80HHC

CARDINAL: 1, 2., 4B, 28, 48, three, 521, 9.9.2005, two, 24.11.95, 2, 2., 5,14,49,903/-.While, 25,43,635, 21,28,337/-, 3, 25.43, 4.15, one, 189, 370, 190, 359, 69, 97, 3, 4B, 1, 2, two, 76, two, two, 9, two, 1.89, 247, 247, 13, 67, 25.43, only 4.15, 4.15, 25.43, 2, 3, 4B, 21.28, 135, 240, 167, 3, 2/-, 25.43, 3, 2, 4, 5,16,39,180/-Income, 2,82,53,078/-Add 90, 2,07,64,006/-Allowable, 26,22,096/-, 739, 1, 2, 2,45,03,993/-, 1, 2, three, 1 lac, 1, 30.000/-, 1 lac, 1,02,000, 20,000, 1 lac, 68, 69, 72, 141, 1, 2, 1, 2, 3, 248, 449, 227, 172, 102, 36,21,595/-, 34,24,095/-, 34, 248, 449

ORG: Lalsons Enterprises v. DCIT, ITD 25, Judicial, Lalsons Enterprises (Supra, B. Sorab-Ji, the Supreme Court, IPCA Laboratory v.DCIT 266, ITR, Lalsons Enterprises (Supra, Sorab Ji (Supra, Lalsons Enterprises, the Supreme Court, Lalsons Enterprises (Supra, Lalsons Enterprises, the Tribunal Under Section 255(4, Directed, AO, FDB, AO, ITR, ITR, AO, AO, AO, AO, CIT, AO, Honda Siel Powers Products Ltd., TTJ, CIT, AA, AO, AO, ACIT, Chemicals Industrial Area (Jodhpur, Tribunal, the Hon'ble Kerala High Court, CIT, Tribunal, the Hon'ble Supreme Court, the Hon'ble High Court, CIT, the Legislature in Explanation, Explanation, Legislature, Court of India, Vikrant Tyres Ltd., ITO, SC, Court, C.I.T., Plantation Corporation of Kerala Ltd., Agricultural Income-Tax Act, Explanation, Court, Legistlative, Legislature, the Hon'ble Summit Court, High Courts, The Hon'ble Supreme Court, ITO, Murlidhar Bhagwan Das, ITO, M.M. Ipoh, CIT, SC, CIT, Mahabir Prasad Khemka, AO, AO, AO, AO, AO, Tuticorin Alkali Chemicals, Fertilizers Ltd., CIT, AO, Bench, AO, AO, AO, CIT v. Sterling Foods 273 ITR 579, SC, AO, AO, AO, AO, Collis Line Pvt, ITO, South India Shipping Corporation Ltd., CIT, Murli Investment Company v., CIT, ITR, The Hon'ble Kerala High Court, Company, ACIT, CIT, AO, Bombay Bight Court, CIT, AO, AO, AO, AO, AO, AO, AO, AO, allowed.23, AO, AO, P &amp, L, AO, AO, AO, Profit, Tribunal, ITD 395, ITD 322, ITD 137, Tribunal, Reliance, the Hon'ble Supreme Court, ITR, the Hon'ble Supreme Court, Tuticorin Alkalies Chemicals, Fertilizers Ltd., the Supreme Court, The Hon'ble Supreme Court, Tuticorin Alkali Chemicals &, Fertilizers Ltd., the Supreme Court, Challapali Sugars Ltd., CIT, Lordships, Court, allowed.33, the Tribunal Mumbai Bench, AO, The Tribunal, Supreme Court, Hon'ble Supreme Court, the Supreme Court, The Supreme Court, the Hon'ble Supreme Court, the Supreme Court, AO

GPE: Delhi, SB, Mumbai, A.Y., A.Y., A.O., A.O., A.Y., A.Y., assessee, Delhi, India, Jodhpur, A.Y., A.Y., DR, DR, Bombay, India, India, Mumbai, Mumbai, Gopinathan

PERCENT: only 90%, 10%, 90%, 90%, 90%, 90%, 90%, 90%, 90%, 90%, 90%, 90%, 90%, 90%, 90%, 90%, 90%, 90%, 90%, 90%, 90%, 1,20,000- 90%, 90%, 90%, the 90%, 90%

PRODUCT: Bench, Bench, D.C.I.T., 4,90,17,084/-clause

NORP: Hon'ble, Beans, Hon'ble, Hon'ble

DATE: 1961, 1992, 1993-94, year 1993-94, 1992, 1993-94, 1992-93, 1993-94, the proceeding years i.e., A.Y. 1989-90 to 1991-92, earlier years, 2000, 1992-93, 2001, 2001, 2001, earlier years, a particular year, years, 1986, the year, a year, subsequent year, the subsequent years, year 1992-93, assessment year, 1992-93, 1993-94, 1992-93, 1932, 1999, 1987, the year, 2,07,64,006/-Section 28, years, year 1992-93:-, the past years, year 1992-93, 20,000/-, the year, 94, the subsequent year, year 1993-94.In, year 1992-94, year 1993-94

PERSON: FDR, Sharda Gums, V.P. Gopinathan, Kerela Court, V.P. Gopinathan, Dot, Brij Lal Lohia, ho Rs, FDR, FDR, Madras, Nanji Topan Bhai, Ravi Ratna Exports Pvt. Ltd., S.G. Jhaveri Consultancy Ltd., Rot, Chhota Lal, Khemji Hansraj, Pink Star, Pink Star, Bokaro Steels, Pink Star, Bokaro Steels

ORDINAL: first, First, third, first, first, first

WORK_OF_ART: Profits of the business, Profits of the business