Assistant Commissioner of Vs. Hinditron Services (P.) Ltd.

Decided On : Nov-25-2005

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: Section 37, Rule 60, Section 2(47, Section 2(47, in:-- 1, the Companies Act, the Companies Act, Section 10(5A, Section 37(3

CARDINAL: 1, 61,807, 14,00,000, 53, 283, 261, 3., 2,65,002, 5, 80,288, 61,806, 50, 50, 50, 14.00, 17-8-1988, 14.00, 1968, 67, 705, only one, 14.00, 17-8-1988, 140, 159, 7, 327, 4, only one, 7, 14.00, 14.00, 14.00, 1991/91, 28, 2, 140, 7, 327.8, 69, 1, 2)(a, 4, 5, 6, 3, 14,00,000, fourteen, 2, 3, 15, 60-70, about 16, 15, 5, 5, 26,000, 59, 206, 2,19,343, one, only one, 2/5th, six, one, 3,50,000, 24.00, 16-3-1956, 24, two, 93,450, 77,820, 13, 77,820, 30, 30, 30, 30, 30, 3, 30, 3, One, 25, 33, two, one, two, one, one, 1, 2, 3., one, one, one, 4., one, 5., 6., 8., 9, only one, one, two, 2, 7, 39-40, 2, one, one, two, One, one, 15, 2001, 249, 240, 84, 80,625, 2,65,002, 80,288, 2, 1,50,000, 80,288, 1, 61,807, 61,807, 18,809, 42,998, 50, 2., 14,00,000, 3., 80,258, 2, 3, 80,258

DATE: next year, 1961, the earlier assessment year 1979-80, last 22 years, subsequent years, 1983, 1981, 1961, subsequent years, one year, last 22 years, 1983, 1591, 1981, the 17th day of August, 1988, 1956, 1956, the last 22 years, the day and year, one year, 1977-78, June 10, 1973, December 31, 1976, one calendar year, June 4, 1976, one year, June 10, 1977, October 6, 1976, five years, the end of five years, 1932, 1939, 1950, 1939, 1950, 1950, 1939, 1950, the first three years, those three years, 40 days, five years, annual, at least five years, 1942, the years, 1934, 1896, 1943, 272, 1934, 1999, 2003, the end of year 1975

ORG: Eillanders Arbuthnot &amp, Co. Ltd., CIT, ITR, Kattlewell Bullen Co. Ltd., CIT - 53, M/s. Digital Equipment Corporation, Tribunal, CIT, CIT, Allona Sons P. Ltd., M/s.Hinditron Tektronics Instruments Pvt. Ltd., HSPL, Tektronix Inc. USA, CIT, Assessing, Hon'ble Calcutta High Court, CIT, Karamchand Thapar &amp, M/s Textronics Inc., CIT, CIT, Hon'ble Bombay High Court, CIT v. Automobile Products of India, ITR, Commercial Corporation, CIT v. Best &amp, P.) Ltd., the Textronics inc., Indian Engg, Commercial Corporation, AR, Textronics USA, Textronic, Textronic, Clause 2 and Clause 3, Textronic, Asstt, CIT, CIT v. Automobile Products of India, Hinditron Tektronix Instruments Private, HSPL, Tektronix, Inc., Tektronix, HSPL, Tektronix, Tektronix, Tektronix, HSPL, Tektronix, HSPL, Tektronix, Tektronix, HSPL, HSPL, Tektronix, Tektronix, Tektronix, HSPL, HSPL, Clauses 2 &, HSPL, CIT, M/s. Tektronix USA, M/s. Tektronix inc., Tektronix, USA, Tektronix, HSPL, HSPL, The Resource Transfer Agreement, HSPL, HSPL, Resource, the Government of India, BME, Tribunal, the assessee towards commission, the Hon'ble Supreme Court, Hyderabad State, Hyderabad State, the Hon'ble Supreme Court, Court, the Hyderabad State, the Hon'ble Supreme Court, Fort William Jute Co., One Ambiant Co., Ford William Jute Co., The Hon'ble Supreme Court, the Fort William Jute Co., the Hon'ble Supreme Court, Meadows, Court, Tribunal, State Government, Corporation, Corporation, Corporation, Corporation, Corporation, Corporation, Corporation, Corporation, Court, Corporation, The Hon'ble Supreme Court, Gillanders Arbuthnot &amp, Co. Ltd., CIT, The Supreme Court, CIT, Chari &amp, Chari Ltd., Hon'ble Supreme Court, Tektronix, Tektronix, Tektronix, Tektronix, Tektronix, CIT v. National Insurance Co. Ltd., AR, Evans Fraser &amp, Co. Ltd., CIT, Hon'ble Bombay High Court, Whiteman Smith Motor Co., Evans Fraser &amp, Co. Ltd, CIT, Chunilal Prabhudas &amp, The Valuation of Company Shares, Whiteman Smith Motor Company, Hon'ble Supreme Court, the Hon'ble Supreme Court, Hon'ble Bombay High Court, CIT, Acme Mfg, Hon'ble Bombay High Court, CIT, CIT, Chase Bright Steels Ltd., Special Bench, Eicher Tractors Ltd., CIT, ITD 49, AR, allowed.23, Digital Equipment Ltd. USA, DEL, DEL, DEL, DEL, DEL, DEL, AR, Best and Co. Pvt. Ltd., Hon'ble Madras High Court, CIT v. Saraswathi Publicities, Hindustan Lever Ltd., M/s. Digital Equipment Corporation, DEL

PRODUCT: Rule 6D. 4, Rule 6B

ORDINAL: first, second, first, first, third, fourth, fifth, first

NORP: Indian, Textronics, HTIPL, HTIPL, Textronics, Textronics, Tektronics, Textronics, HTIPL, Textronics, C., Indian, Polish, Polish, Polish, Polish, Polish, Polish, Textronics, HTIPL, Textronics

GPE: USA, US, US, India, US, US, assessee, India, Bros., USA, India, Bench, Mumbai, Bombay, Bombay, the State of, Oregon, USA, USA, India, India, Tektronix, India, Tektronix, India, USA, India, Assessee, India, LA, Hyderabad State, assessee, Mugneeram Bangur, India, Madhya Pradesh, Karnataka, India, India, nature.12, Counsel, Counsel, Co., Trego, B.C., B.C., assessee, Counsel, Delhi, India, USA, allowed.30, assessee

PERSON: B.C.Srinivasa Shetty, Karamchand Thapar's, Indian Engg, A. Gasper v. CIT .7, Kamesh S. Sonawala - ITA No, Jagmohandas Marg, Jagmohandas Marg, Hinditron Tektronix, Venkatarama Ayyar J., Shaw Wallace's, L.R., Bhagwati, J.J. Kapur, Bhagwati, under:-- Held, under:-- Held, Andhra Pradesh, Tamil Nadu, Beak v. Robson, Hon'ble Bombay High Court, Sap, Chaplin, P. B. Mukharji J., Goodwill, Macnaghten, Hunt, Rich J., Williamson, Adamsan, Coorey, Goodwill, Setty, Tektronix, Hinditron Textronics

EVENT: Clause 2(b)(vii

MONEY: about 30 per cent, 40 per cent

FAC: the Hyderabad State, the Hyderabad State

WORK_OF_ART: Rule 6D. Similar