Gujarat Flourochemicals Ltd. Vs. Commissioner of Income Tax and ors.

Decided On : Jul-03-2007

Court : Gujarat

LAW: Constitution, Section 214(2, the Income Tax Act, Section 244A(1, Section 244(1A, the Companies Act, Section 243(1)(b, Section 214(2, Section 244A(1, Article 265 of the Constitution and Section 72, the Indian Contract Act, Section 237, Section 244(1A, Section 237, Section 244(1A, Section 244(1A, Section 214, Section 214, Section 244(1A, Section 214, Section 244, Section 214 and Section 244, Section 244A, Section 244A, the Income Tax Act, Section 244(1A

PERSON: J.M. Panchal, R.B. Goswami, Asst, R.B. Goswami, Goswami, R.K. Patel, Counsel, Mona M. Bhatt, P. Ramanatha Aiyar's, Counsel, 40,84,906, R.K. Patel, Counsel, D.J. Works v. Dy

NORP: J.1, Hon'ble

CARDINAL: 226, 227, 1, 244(1A, 2, 3, 1990.2, 34,22,900=00, 4, 4, 244(1A, 4., 239, 2006]280ITR643(SC, 214(1A, 244, 40, 918, 2, 209, 160, 2006]280ITR643(SC, 1992]195ITR227(Guj, three, 1, 244(1A, 214(2, 2, 3

DATE: October 6, 1992, 1961, January 18, 1993, the assessment year 1989-90, April 19, 1993, July 1, 1987, November 13, 1956, June 19, 1987, June 20, 1987, November 30, 1990, January 17, 1991, July 15, 1992, October 6, 1992, October 31, 1992, January 18, 1993, February 26, 1993, April 19, 1993, the assessment year 1977-78, the assessment year 1978-79, the assessment year 1981-82, the assessment year 1982-83, March 27, 1998, 17 years, 1887 of 1992, April 30, 1997, March 27, 1981, April 30, 1986, the assessment year 1978-79, up to 17 years, 2005, the year 1986, March 31, 1986, March 31, 1986 to March 27, 1998, 2007, 28th March 2007, 17, 1961, October 6, 1992, January 18, 1993, April 19, 1993, July 1, 1987, November 13, 1990

ORG: the Commissioner of Income Tax, Sections, the Government of India, U.S.A. Necessary, the Reserve Bank of India, Income Tax, U.S.A. Accordingly, the Government of India, Annexure-K, Income Tax Officer, the Commissioner of Income Tax, Annexure-N, Income Tax, Income Tax, CBDT, Income Tax, CBDT, Income-Tax, Assessing, TDS, No Objection Certificate, Act, Legislature, TDS, Income Tax, Court, M.R. Bhatt & Company, the Supreme Court, Sandvik Asia Limited, Income-Tax and Ors, the Commissioner (Appeals, the Commissioner (Appeals, the Commissioner (Appeals, the Supreme Court, the High Court, the Supreme Court, the Supreme Court, Sections 214, High Courts, Court, Department, The High Court, Department, Department, Department, Advanced Law Lexicon, Department, Department, the Supreme Court, the Court Instruction No, the Central Board of Direct Taxes, CTR, Sandvik Asia Ltd., CIT, the Hon'ble Supreme Court, the Supreme Court, the High Court, Court, Court, the Supreme Court, Sandvik Asia Ltd., Court, the Commissioner of Income Tax, Sections, Annexure-N, Income Tax, the Government of India

GPE: Baroda, Gujarat, Ahmedabad, New Delhi, Baroda, Baroda, Baroda, Gujarat, Ahmedabad, Baroda, St., adversely.10, Baroda, Gujarat, Ahmedabad

PERCENT: 30%, 30%, 9%, 9%

FAC: Sections 238

ORDINAL: first, first, first

MONEY: 12 per cent, 15 per cent, 9 per cent