Deputy Commissioner of Vs. Oman International Bank Saog

Decided On : May-17-2006

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: Section 36(1)(vii, Section 36(1)(vii, Section 36(1)(vii, Section 36(1)(vii, Section 41, the "Law and Practice of Income Tax Law, Section 36(1)(vii, Section 36(1)(vii, Section 36(2, Section 36, Section 36(1)(vii, Constitution Bench, Section 36(1)(vii, Section 36(1)(vii, Section 41(1, Section 36(1)(vii).14, Section 36(1)(vii, Section 36(1)(vii, Section 36(1)(vii, Section 36(1)(vii, Section 36(1)(vii, Section 36(1)(vii, Section 36(1)(vii, Section 36(1)(vii, Section 10(2)(xi, Section 155 of the Act, Section 36(1)(vii, Section 36(1)(vii, the Amending Act, Section 36(2, Section 36(1)(vii, Section 41(1, Section 36(1)(vii, Section 36(1)(vii, Section 36(1)(vii, Section 36(1)(vii, Section 36(1)(vii, The Allahabad Bench, Section 36(1)(vii, Section 36(1)(vii, the Finance Act, Section 36(1)(vii, Section 36(1)(vii, Section 36(1)(vii, Section 36 of the Act, Section 260, Section 36(1)(vii, Section 36(2)(iii, Section 155 of the Act, Section 36(1)(vii, Section 41, Section 36(1)(vii

NORP: Hon'ble, Deoniti Prasad, ITAT, Indian

CARDINAL: 19-11-2004, 1-4-1989, 86, 18-12-2003, two, 181, 878, three, 1-4-1989, 1-4-1989, 2002, 246, 170, 109, 56, 307, 984, 25, 1-4-1989, 53, 2000, 74, 61, 88, 2, 79, 446, 2004, 84, 241, three, 256, 1, 1921, 1, 1-4-1989, 36(1)(vii, 2, 20, 1-4-1989, 1-4-1989, two, 49, two, two, Three, three, 1-4-1989, 1-4-1989, 6, 2, 1-4-1989, 1-4-1989, 2, 31, 551, 23, 183, 6.6, 36(2, 1, 2, 1, 2, one, 1-4-1989, three, two, two, three, two, one, 2, 209, 20, 744, one, two, one, 738, 92,96,000, 81,44,000, 11,52,000, 1-4-1989

PERSON: Bench, Bench, Mum, Mum, Daniel, Padmasundara Rao, Tamil Nadu Guru, Hon'ble Rajasthan High Court, Hanuman Tubewell, Assessing Officer, Hon'ble Kerala High Court, Hon'ble Madras High Court, Bhawarlal C. Bafna v. Asstt, Delhi Bench, Mum, Pardiwala, Addl CIT v., Surat Art Silk, Bang, Shobanlal Jain, Anil H. Rastogi, Anil H. Rastogi, Hon'ble Delhi High Court, P. C. Puri v. CIT, Girish Bhagwat Prasad, Daniel, Tarulata Shyam, Cape Brandy Syndicate v., Brandy Syndicate v., KB, Guru Devdatta VKSSS Maryadit, Law, bush, Anjum M.H. Ghaswala, Pardiwala, Jethabhai Ramdas, Tarulata Shyam, Jethabhai Ramdas, Hon'ble Madras, Pardiwala, Anil H. Rastogi, Raghubir Singh, Anil H. Rastogi, Bench, Jethabhai Ramdas, G.E. Veerabhadrappa, O.K. Narayanan, Accountant, Shri K.C. Singhal, Assessing Officer, Assessing Officers, J. H.Gotla .35, Jethabhai Ramdas(supra, Sarangpur Cotton Mfrs, Calcutta Bench, Calcutta Bench, Bangalore Bench, Bangalore Bench, Chennai Bench, Assessing Officer, Anil H. Rastogi, Anil H. Rastogi, Anil H.Rastogi, Vithaldas H. Dhanjibhai Bardanwaki v. CIT, Anil H. Rastogi, Anil H. Rastogi

ORG: the Benches of the Tribunal, ITO, TM, Netwest Finance Ltd, the Learned Special Counsel, Legislature, Legislature, Legislature, Maharashtra Proceeding, Legislature, Reliance, the Hon'ble Punjab &, Haryana High Court, Dalmia Biscuits Ltd., CIT, Privy Council, Light, Heat &, Power Co., Vrandy AIR 1920, the Hon'ble Supreme Court, CIT, Moon Mills Ltd., Creditor, Reliance, Hon'ble Calcutta High Court, CIT, Dunlop India Ltd., CIT, Legislature, the Learned Jurist, the High Courts, Hon'ble Bombay High Court, Jadavji Narsidas &amp, Co., CIT, Hon'ble Bombay High Court, Raja Bahadur Mukundlal, CIT, CIT v. General Insurance Corporation of India, Bombay High Court, Hon'ble Madhya Pradesh High Court, CIT, Nand Manahor Agencies, Rallis India Ltd., CIT, Travancore Tea Estate Co. Ltd., CIT, the Hon'ble Supreme Court, Travancore Tea Estates Co.Ltd., CIT, CIT, CIT, India Thermit Corporation Ltd., Netwest Finance Ltd., R.R. Nabar &amp, the Learned Counsel, Legislature, Circular, Direct Tax Laws (Amendment) Act, Revenue, the Apex Court, Lords Dairy Farm, Department, Reliance, Tribunal, CIT v. Paks Trade Centre, Pradeshijya Industrial &amp, Investment Corporation of India, CITNewdeal Finance &, Investment Ltd., CIT, ITD 469, Jayanti Commerce Ltd., Asstt, CIT, ITD 183, Wipro Information Technology Ltd., TTJ, K. Raheja Development Corporation, Asstt, CIT, Asstt, CIT, TTJ, CIT, Cat Vision Products Ltd, the Learned Special Counsel for Revenue, the Hon'ble, CIT, ITR, Gujarat High Court, the Learned Counsel, Mumbai Bench, Tribunal, R.R. Nabar &, Legislature, Legislature, the Apex Court, The Hon'ble Supreme Court, Smt, Inland Revenue Commission, Legislature, Rowlatt, Keshavji Ravji &amp, Co., CIT, the Apex Court, Legislature, Legislature, the Apex Court, Legislature, the Hon'ble Supreme Court, CIT, Legislature, Legislature, Legislature, Legislature, Legislature, Legislature, Legislature, the Hon'ble Supreme Court, CIT v.Calcutta Agency Ltd., R. Jethabhai Hirji, Reserve Bank of India for Rs, Reserve Bank of India, Legislature, The Learned Counsel, Surat Art Silk, Apex Court, Legislature, the Hon'ble Supreme Court, R.B. Seth Champalal Ram Swanup v. CIT, Legislature, Court, the Apex Court, Smt, Jethabhai Hirji &, the Hon'ble Gujarat High Court, Kamla Cotton Co., CIT, Devi Films Ltd., CIT, Hon'ble High Court, Dunlop India Ltd., Bench, Tribunal, Bench, Bench, Hon'ble High Court, CIT, Thana Electricity Supply Ltd., Bench, the Hon'ble Supreme Court, Union of India, Bench, Jethabhai Hirji &, Judicial, Judicial, CIT v. Chitnavias, ITC, Privy Council, the Direct Tax Laws (Amendment) Act, the Direct Tax Laws (Amendment) Act, the Direct Tax Laws (Amendment) Act, The Central Board of Direct Taxes, ITR, The Supreme Court, Surat Art Silk Cloth Mfrs, the Supreme Court, CIT, Legislature, Lords Dairy Farm Ltd, CIT, the Bombay High Court, Jethabhai Plirji, Johilla Coal Fields, the Gujarat High Court, CIT, Co. Ltd., Paks Trade Centre, Tribunal, Tribunal, CBDT, Tribunal, Pradeshiya Industrial &amp, Investment Corporation of UP Ltd., Tribunal, Jayanti Commerce Ltd., Technology Ltd., Tribunal, K. Raheja Development Corporation Ltd., The Delhi Benches, Shobanlal Jain, Cat Vision Products Ltd., Newdeal Finance &, Investment Ltd., Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Judicial, Judicial, Legislature, Legislature, Tribunal, The Delhi High Court, P.C. Puri v., the Delhi High Court, the Bombay High Court, General Insurance Corpn, the Bombay High Court, the High Court, the High Court, the Gujarat High Court, Judicial, Thane Electricity Supply Ltd., the High Court, another High Court, The High Court, High Courts, Legislature, the High Court, another High Court, the Bombay High Court, another High Court, Lordships, the Gujarat High Court, Delhi High Court, the Jurisdictional High Court, Thane Electricity Supply Ltd., the Bombay High Court, the Bombay High Court, Division Bench, the Delhi High Court, P.C. Puri, the Jurisdictional High Court, Oman International Bank, Mysore Timber Mart of Rs, Insofar, Mysore Timber Mart, Chambers 20th Century Dictionary ', Mitra's Legal &amp, Commercial Dictionary, The Law Lexicon, Spectrum Business Support Ltd.

DATE: 2003, 1961, 1975, 1998, the previous year, the year, the very year, a subsequent year, 1996, 1999, the previous year, another year, an earlier or later year, 1987, the year, any subsequent year, that year, 1995, 1997, 2005, 2003, the year, 2003, 1921, the previous year, the year, the year, the end of year, 2001, 1 -4-1989, the year, that previous year, the previous year, one year, that year, subsequent year, such year, earlier years, the year, earlier years, other year, the year, The year, the year, subsequent years, a particular year, 1963, fact.22-23, 24, today, 1932, a year, the year 1939, 1939, the year, an earlier year, the earlier year, the accounting year, later year, such later year, an earlier year, such later year, the previous year, 1986, 1961, 1987, year 1989-90, the year, the previous year, the previous year, the previous year, 1987, the previous year, the previous year, a particular year, that year, the year, 1987, the year, the previous year, previous year, previous year, an earlier assessment year, a later assessment year, the assessment year, the year, the year, the year, the year, the year, the previous year, the year, an assessment year, the year, previous year, previous year, the year, previous year, the year, the previous year, 1987, the previous year, the previous year, the previous year, 1922, 1961, February 1990, the previous year, year 1994-95, April 1991, the previous year, the year 1994, the previous year, the year, any subsequent year

PRODUCT: ITD 193, Bench, 279, 778, 727, 874, Calcutta, Bench, Circular, Bench, the Full Bench, Bench

ORDINAL: first, Firstly, first, Third, Third, third, Third, Third, first, second, first, Third, Third, Third, Third, Third, third, first, second, third, third, first, third, Third, Third, Third

GPE: Kanga, Palkhiwala, Mumbai, Hyden, Delhi, Delhi, assessee, assessee, Counsel, Hyden, Hyden, Hyden, Hyden, assessee, Bombay, year.39, Mumbai, India

LOC: Vyas

FAC: manner.25