Asstt. Commissioner of Income Tax Vs. E.i. Dupont India Ltd.

Decided On : Sep-22-2006

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: Section 143(3, the Companies Act, the Companies Act, Section 32(1, Section 32(1, Section 32(1, Section 32(1A, Section 32(1, Section 32(1, Section 32(1, Section 32(1, Section 10(2)(v, Section 32(1A, Section 32(1, Section 80-G., the Companies Act, Section 115JA.22

CARDINAL: 1, 7.10.2002, 3,19,93,825/-, 233, 51,34,664/-was, 31.3.1999, two, 36,98,709/-, 2, 253, 125, 29,56,590/-, 18,58,189/-, 54,81,444/-, 21,67,987/-, 82, 157, 21.11.1997, nine, 242, 22(Gauhati, 253, 258, 282, 242, 181, 282, 338(Mad, 258, 380, 124, 10, 30, 224, 125, 253, two, 11, 50,000/-, 50,000, 50,000, one third, one third, 13,326, 2, 2,00,000/-iv, 10,000/-vii, 184, 10,000/-, 12,500/-, 12,500/-, 10,000/-paid, 3, two, 251

GPE: New Delhi, India, Bombay, Bombay, Bombay, Bombay, Bombay, Bombay, Delhi, Bombay, Counsel, Counsel, Oil Mills, Oil Mills, Pilibhit, assessee, Delhi, Bombay, Delhi, Bombay, India, Baroda, Savli, Baroda, Garbafestival, Baroda, Garba, Savli, D.R., assessee, assessee, assessee, assessee, Garba, Baroda, assessee, D.R.

DATE: 16.7.2002, year 1999-2000.2, three years, three years, years 1996-97 and, 1997-98, 23,14,591/-, three years, three years, years 1996-97 and, 1997-98, 9.1.1998, 9 years, three years, the first year of lease.9, 1^st February, 2000, 15^th December, 2000, years 1996-97 and, 1997-98, years 1996-97 and, 1997-98, year 1999-2000, 21.11.1997, 9.1.1998, years 1996-97 and, 1997-98, three years, up to 9 years, years, the very first year, 36,98,709/- 15

ORDINAL: First, second, Secondly

PRODUCT: Repairs, 783, 783, Section 32(1A, 783, Section 115JA

ORG: Hon'ble Supreme Court, Madras Auto Services Pvt, ITR 468, SC, Assessing, Balance - Sheet, Schedule VI of, CIT, Shriram Refrigeration Industries Ltd., ITR, Hon'ble Supreme Court, L.H. Sugar Factory &, SC, LAN, DLF, Dupont, Access Control System, DLF, DLF, DLF, LAN, Access Control System, DLF, M/s Blow Plast, Hon'ble Supreme Court, L.H. Sugar Factory &, Oil Mills, Schedule VI of, SC, Assessing, us.5, M/s DLF Commercial Developers, M/s High Rise Properties Pvt. Ltd., TTR, ITR, ITR, LAN, M/s High Rise Properties Ltd., Plantations and Industries, ITR, Madras Auto Services Pvt. Ltd., Rajdev Singh &amp, Co., CIT, Instalment Supply, CIT, CIT, Hari Vignesh Motors, Hon'ble Supreme Court, CIT, Madras Auto Services, Madras Auto Services, CIT, Madras Auto Services, P) Ltd., Rajdev Singh &amp, Co., Hon'ble Supreme Court, Empire Jute Co. Ltd., ITR 1, SC, New Shorrock Spinning &, Manufacturing Co. Ltd., ITR 338, Legislature, Hon'ble Bombay High Court, Ballimal Naval Kishore, SC).12, Hon'ble Supreme Court, L.H.Sugar Factory &, SC, CIT, Shriram Refrigeration Industries Ltd., ITR, 10 &amp, L.H. Sugar Factory &, Uttar Pradesh, the Sugarcane Development Scheme, the Hon'ble Supreme Court, the Government of Uttar Pradesh, the Central Government, the State Government, CIT, Shriram Refrigeration Industries Ltd., Tribunal, Tribunal, Tribunal, Tribunal, Shriram Refrigeration Industries Ltd., CIT, Shriram Refrigeration Industries Ltd., Fittings &amp, Educational Institute at Savli, Navrachna Education Institute, InternationalConference on clean technologies, Crop Protection Association, American Support Activity Association, CIT v. Bharat Commerce &amp, Industries Ltd., ITR, International Conference on clean technologies and Rs, Crop Protection Association, Sant Kabir School, Hon'ble High Court, Bharat Commerce &, Industries Ltd., Bharat Commerce &, Assessing, Assessing, Crop Protection Association, Assessing, P &amp, Assessing, Hon'ble Bombay High Court, CIT, H.J. Forgings, ITR 15, Hon'ble Supreme Court, Apollo, CIT 255 ITR273, SC, Assessing, Assessing

WORK_OF_ART: Schedule V- Fixed, AR of the assessee

PERCENT: 100%, 21.67.987/- 10%

PERSON: Assessing Officer, Oil Milk, Schedule, Hon'ble Bombay High Court, Hon'ble Delhi High Court, Savli, Hon'ble Delhi High Court, Assessing Officer, Assessing Officer

FAC: Hon'ble Delhi High Court, Hon'ble Delhi High Court, Hon'ble Delhi High Court, Hon'ble Delhi High Court, Hon'ble Delhi High Court, Hon'ble Delhi High Court, India Paint Conference, Hon'ble Delhi High Court, India Paint Conference, India Paint Conference

NORP: Hon'ble, Hon'ble

LOC: United Way