P.A. Time Industries Vs. D.C.i.T.

Decided On : Feb-28-2006

Court : Income Tax Appellate Tribunal ITAT Chandigarh

LAW: Section 801/VIB, Section 80IB, Section 80IA, Section 80IB, Section 80IB, Section 80IA/IB, Section 80IA/IB, Section 80-1, the I.T. Act, Section 80-1, Section 80-1, Section 80-1, the I.T. Act, Section 80-1".12.1

CARDINAL: 1, 30.11.2004, 1., 2., 3., two, 20,35,519/-, 22.10.2002, two, 130, 113, two, 1.10.93, 16.6.97, one, one, 10,00,000/-, two, about 105, two, two, 4, two, 128, 472, two, two, 128, 472, 222, 418, 26, 34, 346, 255, one, one, two, two, 423, 46, 63, one, one, one, 9, 113, 84, 10

ORG: the CIT (Appeals, CIT (Appeals) Shimla, CIT (Appeals) Shimla, CIT (Appeals, ITR, ITR, CIT (Appeals, Respondent .Philips, Ors, v. Union of India and Ors, CIT (Appeals, CIT (Appeals, CIT (Appeals, Hon'ble Calcutta High Court, CIT, Hindustan Metal Refining Works Pvt, ITR, CIT, Hindustan Metal Refining Works Pvt. Ltd., ITR, the Eleventh Schedule, the Hon'ble Supreme Court, High Courts, B.S. Bajaj &amp, Sons v. CIT, Permanent Eddition of Words, Phrases Vol, Sidhu Ram Atam Parkash, the Supreme Court.6.1 I.T.A.T., Shah Escort Distillery Pvt, ACIT, ITR, A.T., Commonly, the Hon'ble Apex Court, CIT v. N.C.Budhiraja &amp, Co., Court, CST, Pio Food Packers, Commonly, CIT, Hindustan Metal Refining, CIT (Appeals) Shimla, CIT (Appeals, CIT (Appeals, Assessing, EDM, M/s Purewal &amp, Associates Ltd., Hon'ble Supreme Court, Cambay Electrical Supply Industrial Co., CIT, ITR, The CIT (Appeals, EDM, CIT (Appeals, CIT (Appeals, CIT, Universal Radiators Pvt. Ltd., Schedule VI, ITO, ITO, Tribunal, the ITO.Hon'ble High Court, CIT, Universal Radiators Pvt. Ltd., CIT (Appeals

ORDINAL: first, secondly, first, second

DATE: the year, the year, 1974, 2002, 1980, 1961, 1961

EVENT: II, II, Unit-II, Unit-II, Unit-II, Unit-II, Unit-II

PRODUCT: 718

PERCENT: more than 15%, about 9.5%, 2.9%, 0.29%

PERSON: M.M. Khambhatwala, Pathak J., Addl

GPE: assessee, DR, assessee, Counsel, DR