Mehta Manufacturers Vs. Ito

Decided On : Feb-09-2007

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: Section 80HHC, Section 80HHC, Section 80HHC, Section 28(iiia, Section 80HHC, Section 80HHC, Section 80HHC(3, Section 80HHC(3, Section 28(mc, Section 28(iiid, Section 80HHC, the Amendment Act, Section 28, Section 28, Section 28, the Duty Entitlement Pass Book Scheme, Section 28, the Duty Free Replenishment Certificate, the Duty Free Replenishment Certificate, Section 28, Section 80HHC(3, Section 28(iiid, Section 80HHC, Section 80HHC(3, Section 28, Section 80HHC(3, Section 80HHC(3, Section 80HHC, Section 80HHC(3, Section 28, Section 80HHC(3, Section 80HHC, Section 80HHC(3, Section 80HHC(3, Section 80HHC(3, Section 28, Section 28(iiia, Section 80HHC, Section 28, Section 28, Section 80HHC, Section 28, the Duty Remission Schemes, Section 80HHC(3, Section 28, Section 80HHC, the Amendment Act, Section 80HHC(3, Section 28, Section 28(iiic, Section 28, Section 80HHC(4, Section 28, Section 28, Section 80HHC, Section 80HHC, the Circular No. 5 of 2006, Section 28(iiic, the Income Tax Act, Section 80HHC, Section 80HHC, Section 115JB, Section 80HHC, Section 80HHC

CARDINAL: 1, 12, 03.2, 21,10,298, 6,63,942, 1, 10, 3, 4, 121, 12, 2, 6,63,942, only one, two, 21.10, 1-4-1998, 1-4-1992, ten, ten, ten, 4, 3, 3, 95, five, four, two, 10, 3, three, three, 3, 10, 3, 10, 3, four, 3, 3, 3, five, four, 3, four, 5, 3, 4, 3, 259, 243, 3, 3, four, three, 3, two, 20.10, 6.63, 3, 2, 17, 3, 10, 5, 247, 234C

ORG: Commissioner (Appeals, the Hon'ble Supreme Court, Bajaj Tempo Ltd., CIT, the Hon'ble Supreme Court, Legislature, the Taxation Laws (Amendment) Act, Clauses, iiid, iiid, the Duty Free Replenishment Certificate, the Central Government: Provided, iiid, the Taxation Laws (Amendment) Act, Tribunal, Rohan Dyes &amp, Intermediates Ltd., CIT, ITO, Government, the Taxation Laws (Amendment) Act, Clauses (iiid, 5th proviso.10, iiid, iiid, iiid, Profit, Explanation, the Hon'ble Supreme Court, CIT, ITR, Karamchari Union v. Union of India, SC, the Hon'ble Courts, Government, iiid, Legislature, Legislature, Legislature, Clauses, iiid, Legislature, Free Replenishment Certificate, AR, Circular, Circular, Circular, Reliance, Bajaj Tempo Ltd., the Hon'ble Supreme Court, Federation of AP Chambers of Commerce &, Industry, AP, TamilNadu, Legislature, CAIT v.Plantation Corporation of Kerala Ltd., SC, Clauses, Sections 234B, AR

DATE: year 2002, 2005, 4,39,641, 1980, 2005, 2005, the previous year, the previous year, the previous year, 2005, 2005, 2005, the previous year, the previous year, 2003, 2000, 1432, 2005, it.11, 2006, 1971, 1995, 1971, 1995, 2001, 1552

PERSON: 7,38,416, Surat Art Silk, iiid, iiid, Mum, iiid, iiid, provisos, Hemlatha Gargya v., iiid, iiid, iiid, iiid, Commas, iiid

PERCENT: 90%, 90%, 90%, 90%, 90%, 90%, 90%, 90%, 90%, 90%, 90%

ORDINAL: 5th, fifth, 5th, 5th, First, Second, fourth, fifth, first, first, first, second, third, fourth, first, second, fifth, first, 5th, First, Second, first, third, fourth, first, first, first, fifth, first, fifth, First, fifth, fifth, fifth, first, firstly, fifth, 5th, fifth, fifth, fifth, fifth, fifth, first

GPE: Addl CIT, Clause, Clause, Clause, Clause, Clauses, Clause, Clause, Clauses, Clauses, Clause, Clause, Clause, Clause, Clause, Clauses, assessee

EVENT: Section 115JB, Section 28(ma

NORP: Custom

MONEY: ninety per cent, ninety per cent, ninety per cent, ninety per cent, ninety per cent, 5thproviso to Section 80HHC(3, 90 per cent, 90 per cent, 90 per cent, 90 per cent, 90 per cent, 90 per cent

WORK_OF_ART: the Duty Remission Scheme, the Duty Remission Scheme : Provided, the Duty Remission Scheme, the Duty Remission Scheme, the Duty Remission Scheme, Customs and Central Excise Duties Drawback Rules, Customs and Central Excise Duty Rules, AR on the Supreme Court

PRODUCT: ITD 540, F, Para 7, 234D

TIME: the same Amendment Act