Deputy Cit, Central Circle-v, Vs. Nahar Spinning Mills Ltd.

Decided On : Nov-29-2005

Court : Income Tax Appellate Tribunal ITAT Chandigarh

LAW: the Income Tax Act, the Income Tax Act, section 80HHC, section 147, section 80HHC.According, section 34, the Evidence Act, section 69C.Section 69C, section 234B, section 143(1, section 234B, section 143(1, the Finance Act, section 80HHC, section 260A, section 260A, section 80HHC, section 80HHC, section 80HHC

CARDINAL: four, One, 148, 2,37,16,938, 14, 13, 13, 20-8-1998, 56, about 30, 10, 3, 97, two, 31, two, 1,80,010, 9, 2,37,16,938, 1,80,010, 1,80,010, 1,80,010, 1,80,010, 1,80,010, 234, 1-6-2003, 237, 13-3-2000, 245, 769, 256, 2, 5, 1, 1,44,000, 1,44,000, 233, 468, 7, 268, 220, 7, 7

DATE: years 1995-96, 1998-99, 1961, 1961, 21st of August, 1998, years, year 1996-97, various years, years, years 1995-96, 1996-97,, 1997-98, 1998-99, year 1996-97, all the assessment years, all the assessment years, 1998, 1974, years, any financial year, such financial year, year 1996-97, year 1997-98, year 1998-99, years 1995-96, 1996-97,, 1997-98, 1998-99, year 1996-97, year 1997-98, year 1998-99, years 1997-98, 1998-99, year 1997-98, year 1998-99, 1,80,0 10 and Rs, years 1997-98, 1998-99, 1,80,0 10, year 1997-98, year 1998-99, year 1997-98, year 1998-99, four years, years 1997-98, 1998-99, years 1995-96, 1996-97, year 1995-96, year 1995-96, years 1996-97 and, 1997-98, 2003, year 1997-98, 1494, 1886, 1992, year 1998-99, year 1997-98, 2000, 2002, year 1992-93, years 1997-98, year 1998-99.Ground, 1998, one year, several years, year 1998-99, 1130, 1995, 2004, 1130, 1995, year 1992-93, year 1994-95, 1996, year 1994-95, years 1997-98, 1998-99, years 1995-96, 1996-97

GPE: New Delhi, Russia, Russia, Russia, Russia, Moscow, Russia, D.R., D.R., Ludhiana, Russia, Ludhiana, Russia, Russia, Russia, Moscow, Russia, Moscow, Russia, Russia, Chd, assessee, Chd, Chd, assessee

ORG: M/s.Leimure Express, M/s. Leimure Express, Directors, the Commissioner (Appeals, M/s. Leimure Express, the Commissioner (Appeals, The Commissioner (Appeals, the Commissioner (Appeals, the Commissioner (Appeals, the Commissioner (Appeals, the Commissioner (Appeals, The Commissioner (Appeals, The Commissioner (Appeals, the Commissioner (Appeals, The Commissioner (Appeals, Department, the Commissioner (Appeals, Department Representative, Reliance, Overseas Chinese Cuisine, ITD 67, TM, the Commissioner (Appeals, the Commissioner (Appeals, Leimure Express, the Commissioner (Appeals, the Supreme Court, CBI, Reliance, Punjab &, Haryana High Court, the Bombay High Court, CIT, the Investigation Wing, inter alia, the third party, the Commissioner (Appeals, the Commissioner (Appeals, the Supreme Court, V.C. Shukla, the Commissioner (Appeals, M/s. Leimure Express, M/s. Leimure Express, the Commissioner (Appeals, the Commissioner (Appeals, the Commissioner (Appeals, the Commissioner (Appeals, The Learned Commissioner (Appeals, ST &amp, CST, Commissioner (Appeals, Freeman Measures Ltd., The Learned Commissioner (Appeals, Central Sales Tax, the Commissioner (Appeals, Freeman Measures Ltd., the Bombay High Court, CIT, Sudarshan Chemicals Industries Ltd., Calcutta High Court, CIT v.Chloride India Ltd., Tribunal, Nahar Spinning Mills Ltd., Tribunal, the Commissioner (Appeals, Tribunal, the Commissioner (Appeals, The Learned Commissioner (Appeals, Sprinkle System, The Commissioner (Appeals, Supreme Court, CIT, Madras Auto Service, The Commissioner (Appeals, the Supreme Court, the Commissioner (Appeals, the Hon'ble Supreme Court, the Commissioner (Appeals, the Commissioner (Appeals, Tribunal, Nahar Spinning Mills Ltd., Tribunal, Rani Paliwal v., CIT, Har, Tribunal, Nahar Spinning Mills Ltd., ITA No.1050/Chandi/, Tribunal, Rani Paliwal, CIT 185 CTR 333, the Commissioner (Appeals

ORDINAL: 20th, third, 14th, third, third, third, third, third, second, third

PRODUCT: 158BC, Section 234D

EVENT: the Bombay Bench

PERSON: V.C. Shukla, Addl, Lata Mangeshkar, Ludhiana, Chandigarh Bench, Chandigarh, Chandigarh Bench, I. Outlay

WORK_OF_ART: Nitin Kumar Reliance, 69C. Where

MONEY: 90 per cent, 90 per cent, 10 per cent, 10 per cent, 90 per cent, 10 per cent, 90 per cent

NORP: Hon'ble